This week we look at:
- A look at the interaction of qualified plans and post-70 ½ deductible IRA contributions under the SECURE Act.
- A date change in the final version of the SECURE Act related to the kiddie tax.
- An ESOP is found to be disqualified from inception due to both issues in its plan document and in operation of the plan.
- IRS announces e-file start dates, with business returns now being accepted.
- Two cases look at the timing of the required IRS supervisor review of proposed penalties in an exam.