Each tax year, HM Revenue and Customs (HMRC) ensures that taxpayers have paid the correct amount of tax. If you’ve […]
Internal Revenue Code (IRC) Section 414(d) provides the definition of a governmental plan within the context of retirement benefits. This […]
What is a Church Plan? A church plan is an employee benefit plan specifically created for the employees (and their […]
What Is IRC Section 410(b)? IRC Section 410(b) is a regulatory provision that dictates how retirement plans must be structured […]
What is IRC Section 401(a)(4)? IRC Section 401(a)(4) addresses nondiscrimination requirements for qualified retirement plans. In simple terms, it ensures […]
