If you are still having problems viewing this message, please click here for additional help

Do you have employee plans that count low-paid, short-service employees as plan participants? The IRS believes that such plans may be designed to openly satisfy nondiscrimination rules under tax code Section 401(a)(4), while actually being discriminatory according to a recently-issued IRS directive (copy attached). If you have such an arrangement, or were thinking of establishing such an arrangement, you may want to rethink such a strategy as the IRS has indicated that it will challenge such arrangements as being discriminatory.

File Attachments click to download