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March 11, 2009

Corrections to IRS Publication 1220


IRS issues correction for filing retirement forms

The IRS has issued Announcement 2009-7, which provides updates and corrections to IRS Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G, Electronically, containing formatting information for Form 8935, Airline Payments Report. Announcement 2009-7 can be found here
Publication 1220 can be found here



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Annual Benefit Limit

Definition The annual benefit limit for defined benefit plans is the lesser of: A) 100% of the participant’s average compensation for his or her highest

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