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We examined 47 Form 5500 returns to obtain a snapshot view of qualified plans where the Form 5500 reflected that the plan had terminated, yet the IRS had no record that a Form 5310, Application for Determination Upon Termination, had been submitted.

EP Exam Projects - LESE Projects - Project #15 - Results of Examinations of Forms 5500 with Reported Investments in Non-Participant Loans

Information for IRS continuing education providers.

Frequently asked questions for continuing education providers.

We examined 69 Form 5500 returns with loans, fixed income obligations or leases in default or classified as uncollectible during the plan year.

Find the forms, instructions, publications, educational products, and other related information useful for retirement plans in one convenient place.

Tax Tip 2022-38, March 10, 2022 ¡ª Higher education is important to many people and it¡¯s often expensive. Whether it¡¯s specialized job training or an advanced degree, there are a lot of costs associated with higher education. There are two education tax credits designed to help offset these costs - the American opportunity tax credit and the lifetime learning credit.

We examined a small sample of qualified plans where the Form 5500 series return reflected an outdated 4-digit Standard Industrial Classification business code instead of the revised 6-digit North American Industry Classification System business code.

We examined 69 Form 5500 series returns to verify whether non-cash contributions were made to defined benefit or money purchase plans as reported on the Form 5500 series return, and if they were, to pursue potential prohibited transactions.

EP Exam Projects - LESE Projects - Project #11 - Form 5500 Employer Contribution per Participant > DC IRC 415(c) Limit