The IRS has issued the 2012 Cumulative List of Changes in
Plan Qualification Requirements (Notice 2012-76), which is
intended for use by plan sponsors of Cycle C individually designed
qualified retirement plans for the second submission under the
remedial amendment cycle described in Rev. Proc. 2007-44.
The list informs plan sponsors of requirements the IRS has
specifically identified for review in determining whether Cycle C
plans have been properly updated. Cycle C plans primarily include
single-employer individually designed defined contribution plans
and defined benefits plans with an employer identification number
ending in either 3 or 8. Cycle C plans also include Section 414(d)
government plans that choose to file during Cycle C. Cycle C plan
sponsors may begin submitting their determination letter
applications on Feb. 1, 2013. A plan must comply with all relevant
qualification requirements, not just those on the 2012 cumulative
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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21 Sep 2016, Webinar, Washington, DC, United States
Learn about tax developments and significant tax issues that can affect your financial statements, including accounting for income and non-income taxes. We will focus on the financial reporting implications of these developments.
4 Oct 2016, Webinar, Washington, DC, United States
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Demonstrate how to build a global lens into analytics by combining existing internal data sources (compliance and others) with external data sources (structured and unstructured data)
The Protecting Americans from Tax Hikes Act of 2015 (PATH Act) accelerated the due date for filing Form W-2, Wage and Tax Statement and Form W-3, Transmittal of Wage and Tax Statements, and any returns or statements required by the IRS to report nonemployee compensation to January 31.
Whether you're still building your business or you're firmly established and looking ahead to the next phase, it's a good idea to be informed about retirement so you can best prepare. - See more at: http://www.gppcpa.com/blog/2016/08/02/2161/#sthash.bjw2IRWS.dpuf
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