The Internal Revenue Service has issued new materials to help small businesses and plan administrators understand how to maintain the tax-favored status of employee retirement plans. A pamphlet explains the various correction programs operated by various federal agencies, and a CD-ROM includes more detailed information on the correction programs, guidance on qualification requirements and self-audit programs, FAQs, and helpful web links. You can order the materials—publications 4224 and 4050—by calling (800) 829-3676.
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