October 20, 2005 – Chances for 2005 passage of S. 1783, the Pension Security and Transparency Act, appear to be dimming. The Pension Security and…

The IRS has released the 2005 tax year Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. This form is used…

The IRS has issued news release IR-2005-122, which briefly summarizes the tax-related relief Congress enacted for victims of Hurricane Katrina, including retirement savings arrangement distributions…

The U.S. Department of Labor (DOL), Pension Benefit Guaranty Corporation (PBGC), has issued a news release concerning relief granted to certain victims of a tornado…

The IRS, on Friday, October 14, 2005, has issued the cost-of-living adjustments (COLAs) for 2006 for various retirement savings amounts relating to IRAs, IRA-based retirement…

The IRS, in private letter ruling (PLR) 200541049, has granted a taxpayer the ability to execute a rollover to an eligible retirement plan three years…

The Social Security Administration announced Friday, October 14, 2005, the taxable wage base (TWB) for 2006. The 2006 figure is $94,200 (increased from $90,000 for…

It is anticipated that the Pension Security and Transparency Act (S. 1783), a compromise bill that emerged September 28, 2005, with combined provisions of two…

In two identical private letter rulings (one complete, the other with information redacted) a taxpayer requested that the IRS allow assets distributed from his deceased…

Sen. Rick Santorum (R-Pa.) has introduced the 401(k) Enhancement Act (S. 1819), a bill intended to stimulate greater employer use of automatic plan enrollment and…