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Examinations |
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CC-2004-038
Notice 2004-038 issued by Chief Counsel that provides guidance to Chief Counsel attorneys challenging deductions claimed by corporate taxpayers under section 404(k) for redemptions of stock held by an employee stock ownership plan (ESOP).
EP Team Audit (EPTA) Program
Useful tools in understanding the EP Team Audit (EPTA) Program and the issues found during examinations of large employer plans.
Unenrolled Preparers, Form 2848 and the IRS
An expanded article from the Fall 2004 Employee Plans News regarding unenrolled preparers, Form 2848 (Power of Attorney and Declaration of Representative) and the IRS.
EP Abusive Tax Transactions
The IRS is engaged in extensive efforts to curb abusive tax shelter schemes and transactions. A listing of those transactions which require disclosure and other resources have been provided.
EP Examination Guidelines
Guidance on specific technical topics relating to qualified retirement plans.
IRC 403(b)/457 Online Resource Guide
Online version with updates of the cd-rom created by Employee Plans containing information for sponsors and practitioners of IRC 403(b) tax-sheltered annuities and 457 retirement plans.
Correction
The Employee Plans Compliance Resolution System (EPCRS) is a comprehensive system of correction programs established by the Service that enable sponsors or retirement plans that have experienced compliance violations to preserve the tax benefits of their plans.
Revenue Ruling 2002-62
This revenue ruling provides guidance on what constitutes a series of substantially equal periodic payments from an individual account.
Employee Plans Examinations
A presentation by Preston Butcher, Director, EP Examinations.
EP Connections: Interview with Peter Breslin and Mike Ruzycki
Meet the Managers, EP Exam-Programs & Review and EP Exam-Programs & Planning.
EP Connections: Interview with Preston Butcher
Meet the Director, EP Examinations - an interview with Preston Butcher.
Compliance Profile of Section 401(k) Plans: Results of an IRS Survey
The results of an IRS survey show that potentially disqualifying errors occurred in plans of all sizes, from the smallest to the largest.
Benefits Conferences Calendar
A schedule of upcoming and recent IRS workshops and conferences focusing on retirement plan issues.
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