Regulatory Updates
Regulatory Updates provide quick access to employee benefit regulations, rulings and other guidance released by governmental agencies in the U.S. and Canada.
New updates to this page may be included in Today’s Headlines which is emailed to International Foundation members each business day. Inquiries regarding these updates should be directed to the Benefits Knowledge Center at the International Foundation at (888) 334-3327, option 5 or [email protected].
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IRS Issues Guidance on the Withholding and Reporting of Uncashed Retirement Plan Distribution Checks
Jul 17, 2025, 05:00
by
Anne Newhouse
The Internal Revenue Service (IRS) released Revenue Ruling 2025-15 clarifying whether adjustments or refunds are available under sections 6413 and 6414 for amounts withheld and remitted with respect to uncashed checks. In addition, the guidance explains the federal income tax withholding obligations for subsequent checks and explains the reporting obligations that apply under IRC Section 6047(d) for the first and second check.