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Sample questions - exemption applications submitted by church-affiliated organization

FAQs about eligibility for claiming the Recovery Rebate Credit.

December 14, 2023 ¡ª Damian Williams, the United States Attorney for the Southern District of New York, Thomas Fattorusso, the Special Agent in Charge of the New York Field Office of the Internal Revenue Service, Criminal Investigation (CI), Naomi Gruchacz, the Special Agent in Charge of the New York Regional Office of the U.S. Department of Health and Human Services ¨C Office of the Inspector General ("HHS-OIG"), and Erin Keegan, the Acting Special Agent in Charge of the New York Field Office of Homeland Security Investigations ("HSI"), announced the unsealing of an Indictment today charging Niranjan Mittal, a Brooklyn-based cardiologist, in connection with a scheme to fabricate patient records, pay physicians for patient referrals, and bill for medically unnecessary vascular procedures.

May 10, 2024 ¡ª Andrew A. Wiederhorn, the former CEO and current controlling shareholder of the publicly traded Fat Brands Inc. (FAT), has been indicted on federal charges alleging a scheme to conceal $47 million in distributions he received in the form of shareholder loans from the IRS, FAT¡¯s minority shareholders, and the broader investing public, the Justice Department announced today.

A plan that meets the definition of a church plan in IRC Section 414(e) is exempt from certain requirements imposed on other tax-qualified retirement plans under the Internal Revenue Code (IRC). However, a church plan sponsor can elect under IRC Section 410(d) to have the plan treated as though it were not an exempt church plan. Plans for which no IRC Section 410(d) election was made are known as ¡°non-electing church plans.¡±

This section defines FDAP income and discusses its tax treatment.

Retirement topics - Plan assets

Financial Advisors: Are Assets in ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë Client¡¯s One-Participant Plans More Than $250,000?

This Issue Snapshot focuses on underfunded single-employer defined benefit plans that are subject to IRC Section 430, are covered by Title IV of ERISA, and have been terminated in a standard termination under ERISA Section 4041(b).

Prior year news and resources about the Tax Cuts and Jobs Act and tax reform initiatives ¡ª Small Business Initiatives.