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:

2020-01-13 Current Federal Tax Developments