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.

An audio only version of this week’s broadcast can be downloaded below:

Articles for this week’s developments can be downloaded below: