The Safe Harbor enables small-business owners and any highly compensated employees to make the maximum contributions either tax-deferred or after tax regardless of income.

The IRS blesses both the old preventive services rules and the new preventive services rules.

The top 1 percent of U.S. earners collected 19.3 percent of household income in 2012, their largest share in IRS figures going back a century.

Retirement plan administrators will face new electronic filing requirements for employee retirement benefit plan statements, returns and related reports under the latest proposed rule from the IRS.