The IRS has announced an amnesty action for single person (or person plus spouse) and small partnership (i.e., only partners and spouses participate) tax-qualified plans with respect to failure to file Form 5500-EZ. The penalty-free corrective filing(s) can be made by filing the delinquent returns during a one-year window that began on June 2, 2014.
13
Jun 2014
Form 5500-EZ Nonfiling Relief
June 13, 2014 By