"What to Expect When You Are Expecting...an IRS Examination of Your Employee Benefit Plan," March 20, 2014

This presentation will address how to handle an upcoming IRS examination of an employee benefit plan, including related income and employment tax issues. While the presentation will focus on the examination of employee benefit plans, most of the concepts will apply to any IRS examination.

Mr. Hodges represents all types of taxpayers, including employers with respect to their employee benefit plans, in all stages of IRS matters from examination through court proceedings. Mr. Hodges will discuss difficult IRS examination issues such as (i) how to deal with burdensome “fishing expedition” IDRs, (ii) how to protect privileged documents, (iii) how to deal with potential troubling issues discovered before and during the exam, (iv) how to prepare for taxpayer interviews, and (v) how to deal with IRS Exam on unagreed issues. Ms. Colbert focuses her practice on employee benefits and particularly executive compensation and retirement plans. She will discuss (i) the substance of IRS audits of retirement plans as well as more specialized audits of Section 409A and Section 162(m), (ii) key Section 409A design issues; and (iii) IRS correction programs for retirement plans and for Section 409A-covered deferred compensation arrangements.

To view the PowerPoint presentation, please click here.

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