Over the past couple of years, we’ve all spent a lot more time at home due to the pandemic. During that time, I rediscovered my childhood hobby of building Lego sets to help pass the h… Read More

After issuing guidance earlier this year, the IRS has issued superseding guidance to agents on calculating the maximum loan amount in the event of multiple loans. Document Excerpt This memor… Read More

The IRS has issued an internal memorandum on its ruling position on Opinion Letter applications on spousal provisions in Section 403(b) Plans. Document ExcerptThis sets forth interim guidanc… Read More