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Find answers to questions about special issues for employers for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses including: taxation and deductibility, interaction of FFCRA tax credits with other tax credits, use of third-party payers and other issues.

General information FAQs about tax credits for paid leave under the American Rescue Plan Act of 2021

Certified professional employer organization help frequently asked questions

Insights into substantially equal periodic payments under IRC section 72(t)(2)(A)(iv), with examples.

Generally (except for certain plans under Sections 104, 105, and 402 of the Pension Protection Act of 2006 and CSEC plans under Section 414(y)), for funding purposes, single-employer plans are required to use the 24-month average segment rates determined under Section 430(h)(2) of the Code, as amended by the Moving Ahead for Progress in the 21st Century Act (MAP-21), the Highway and Transportation Funding Act of 2014 (HATFA), and the Bipartisan Budget Act of 2015 (BBA). However, a plan sponsor is permitted to elect to use the monthly yield curve under Section 430(h)(2)(D)(ii) in place of the segment rates.

SOI Tax Stats - Income from Trusts and Estates Study Terms and Concepts

A qualified plan must satisfy the Internal Revenue Code in both form and operation. That means that the provisions in the plan document must satisfy the requirements of the Code and that those plan provisions must be followed.

Public pronouncements that have only immediate or short-term value specific to retirement plans.

What the IRS needs from you if you received an IRS audit notice CP75 or CP75A requesting supporting documents

Qualification Testing Packet Instructions for Current Production Electronic Participants (ExSTARS Version 2.5 ANSI ASC X12 Version 4030)