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	<title><![CDATA[internal revenue service and safe harbor Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to internal revenue service and safe harbor]]></description>
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		<title><![CDATA[IRS grants 1031 safe harbor to vacation homes]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m3601/is_28_54/ai_n24941900]]></link>
		<description><![CDATA[At long last, the IRS has issued a Revenue Procedure which provides a "safe harbor" to taxpayers seeking to perform a [Section] 1031 exchange with real property held primarily for investment but partially used by the taxpayer for personal enjoyment.]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 12 Mar 2008 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[CRT safe harbor for spousal rights extended - waivers not required.(charitable remainder trusts)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200605/ai_n24112475]]></link>
		<description><![CDATA[In response to requests by the AICPA  (https://tax.aicpa.org/NIVrdonlyres/5F4E82A543BO-48F5-B155-136D99BSE13C/  O/dean_rev_proc_2005_24_letter.doc) and others, the IRS has provided, in  recently issued Notice 2006-15, an extension of the June 28, 2005    In response to requests by the AICPA  (https://tax.aicpa.org/NIVrdonlyres/5F4E82A543BO-48F5-B155-136D99BSE13C/  O/dean_rev_proc_2005_24_letter.doc) and others, the IRS has provided,...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 01 May 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/aicpa.html"><![CDATA[AICPA]]></category>
		<category domain="http://resources.bnet.com/topic/crt.html"><![CDATA[CRT]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[IRS provides replacement cost safe harbor for heavy equipment dealers.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200605/ai_n24112476]]></link>
		<description><![CDATA[In January 2006, the IRS issued Rev. Proc. 2006-14, which provides  heavy equipment dealers with a safe-harbor accounting method for using  the replacement cost method for valuing heavy equipment parts inventory.  The procedure also provides guidance on  In January 2006, the IRS issued Rev. Proc. 2006-14,...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 01 May 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[Program guidance for affordable housing: recently released IRS guidance documents regarding tax credits for communities help clarify nebulous areas of the tax code, including the safe harbor procedure, recertification waivers and leasing vacant units.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6668/is_200508/ai_n26595379]]></link>
		<description><![CDATA[The Internal Revenue Service IRS recently issued several rulings  that offer guidance to the owners, developers and managers of tax-credit  communities. The guidance documents include one revenue ruling and two  revenue procedures. A revenue ruling us  The Internal Revenue Service IRS recently issued several rulings ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 01 Aug 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/leasing.html"><![CDATA[leasing]]></category>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[revenue]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/tax.html"><![CDATA[tax]]></category>
		<category domain="http://resources.bnet.com/topic/tax+credit.html"><![CDATA[tax credit]]></category>
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		<title><![CDATA[New IRS Guidance on 401(k) Safe Harbor Rules Provides Flexibility for Plan Sponsors]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=75419]]></link>
		<description><![CDATA[The Internal Revenue Service recently issued additional guidance on safe harbor requirements for 401k plans. Safe harbor contributions formulas became available for most 401k plans beginning with the 1999 plan year. This article discusses safe harbor rules; a plan sponsor does not have to perform the actual deferral percentage ("ADP")...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 01 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) Plan]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/plan+sponsor.html"><![CDATA[Plan Sponsor]]></category>
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		<category domain="http://resources.bnet.com/topic/401%2528k%2529.html"><![CDATA[401(k)]]></category>
		<category domain="http://resources.bnet.com/topic/retirement+plans.html"><![CDATA[Retirement Plans]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
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		<title><![CDATA[IRS safe harbor on reverse like-kind exchanges.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5961/is_200012/ai_n24099448]]></link>
		<description><![CDATA[An IRS safe harbor on reverse like-kind exchanges is drawing flak.  These are tax-deferred swaps where the seller acquires replacement  realty before selling the original property...the opposite of a  traditional swap. The Service will OK reverse exchan  An IRS safe harbor on reverse like-kind exchanges is...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 22 Dec 2000 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/swap.html"><![CDATA[swap]]></category>
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		<title><![CDATA[New IRS guidance on 401(k) safe harbor rules provides flexibility]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200007/ai_n21458702]]></link>
		<description><![CDATA[THE REVISED GUIDANCE PROVIDES plan sponsors with somewhat more flexibility.    ]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Jul 2000 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
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		<title><![CDATA[IRS issues safe harbor notice for plan distributions]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200006/ai_n21457250]]></link>
		<description><![CDATA[As more employers adopt prototype qualified retirement plans, the burden of providing correct and timely participant statement reports increasingly falls upon the shoulders of their CPAs. Where there is no third-party plan administrator and the employer has assumed compliance responsibility, documents issued by the IRS with preapproved "standardized" language are...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Jun 2000 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[IRS Eases Requirements for 401 (k) Safe Harbors]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=51609]]></link>
		<description><![CDATA[The article describes that in 1996 Congress amended the tax code to provide that employers who provide a certain amount of matching or profit-sharing contributions under a "safe harbor" formula get a free pass on the "actual deferral percentage" ("ADP") and "actual contribution percentage" ("ACP") nondiscrimination tests. As the Internal...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sat, 01 Apr 2000 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/pillsbury+winthrop.html"><![CDATA[Pillsbury Winthrop]]></category>
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		<title><![CDATA[Safe harbor made easier for pension plans.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb4798/is_200001/ai_n17430252]]></link>
		<description><![CDATA['True-up' obstacle eliminated by IRS       The Internal Revenue Service is removing a major administrative  hassle and expense for employers who want to offer generous 401k plans  that are exempt from non-discrimination tests.       A 1996 federal l...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 24 Jan 2000 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[IRS makes 401(k) rules a bit easier.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5250/is_200001/ai_n20090037]]></link>
		<description><![CDATA[WASHINGTON -- The Internal Revenue Service is removing a major  administrative hassle and expense for employers that want to offer  generous 401k plans that are exempt from non-discrimination tests.    A 1996 federal law that went into effect late las  WASHINGTON -- The Internal Revenue...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 24 Jan 2000 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[compensation]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[IRS removes 401(k) safe harbor restrictions.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200001/ai_n20171011]]></link>
		<description><![CDATA[WASHINGTON-New Internal Revenue Service guidance on requirements  employers must meet to offer 401k safe harbor plans removes a major  administrative hassle and expense for employers that want to offer the  plans.    Under an earlier IRS notice-now re  WASHINGTON-New Internal Revenue Service guidance on...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 24 Jan 2000 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[compensation]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[IRS loosens safe harbor rules.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200001/ai_n20170972]]></link>
		<description><![CDATA[BACK IN 1996, Congress came up with a great idea to encourage  retirement savings: Employers willing to offer very generous 401k  plans would be exempt from the hassle of running non-discrimination  tests on those plans.    Everyone would win-Employee  BACK IN 1996, Congress came...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 17 Jan 2000 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[IRS to relax restraints on safe harbor 401(k)s.(Statistical Data Included)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200001/ai_n20170979]]></link>
		<description><![CDATA[WASHINGTON-The Internal Revenue Service is removing a major  administrative hassle and expense for employers that want to offer  generous 401k plans that are exempt from non-discrimination tests.    A 1996 federal law that went into effect last year g  WASHINGTON-The Internal Revenue Service is removing...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 17 Jan 2000 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[Pension plan rules are hit for rigidity. (IRS rules)(Risk Management/Employee Benefits)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5249/is_199111/ai_n20048344]]></link>
		<description><![CDATA[Pension Plan Rules Are Hit For Rigidity    WASHINGTON--The long-awaited final non-discrimination regulations  issued by the Internal Revenue Service will increase the cost and  complexity of retirement plans for all employers, according to pension  expertPension Plan Rules Are Hit For Rigidity    WASHINGTON--The...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 11 Nov 1991 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/regulation.html"><![CDATA[regulation]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[IRS regs seen hurting benefit plans. (Internal Revenue Service)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5249/is_199011/ai_n20013504]]></link>
		<description><![CDATA[IRS Regs Seen Hurting Benefit Plans    WASHINGTON - The Internal Revenue Service is proposing new defined  benefit pension plan regulations that would cause further damage to an  already declining market, according the Association for Advanced Life  UnderIRS Regs Seen Hurting Benefit Plans  ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 12 Nov 1990 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
		<category domain="http://resources.bnet.com/topic/benefit+plan.html"><![CDATA[benefit plan]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/safe+harbor.html"><![CDATA[Safe Harbor]]></category>
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