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Determinations |
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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 Determination Letter Resource Guide
In response to the results of customer satisfaction surveys, the EP Determinations function has developed a user guide to help customers navigate the EP determination letter process. This guide will clarify the various steps in this process and will introduce our customers to resources that are available on the Retirement Plans web site.
Extension of the Remedial Amendment Period for EGTRRA
Highlights and explanation of Revenue Procedure 2004-25. The revenue procedure extends the remedial amendment period under section 401(b) with respect to certain disqualifying provisions until the end of the EGTRRA remedial amendment period.
EP Quality Assurance Bulletins
Quality Assurance Bulletins issued by EP Quality Assurance Staff on topics of interest to ensure the consistent processing of case files by EP Specialists.
Technical Assistance on Timing of EGTRRA Amendments
Technical assistance memorandum issued by Paul Shultz, Director EP Rulings & Agreements which provides general technical assistance regarding the effect of restating a qualified plan for GUST after the plan has been amended for EGTRRA.
Relationship between Revenue Ruling 2001-62 and Cash Balance Pension Plans
The Service's position regarding an amendment to a cash balance pension plan adopting the new table set forth in Revenue Ruling 2001-62.
Disaster Relief Information
The Service has provided a variety of disaster relief measures for retirement plan sponsors.
List of Master and Prototype (M&P;) and Volume Submitter (VS) Plans
A listing of M&P; and VS plans that were submitted to the Service for GUST opinion or advisory letters by December 31, 2000, the deadline for filing under Revenue Procedure 2000-20.
Alert Guidelines, Explanations & Plan Deficiency Paragraphs
Forms and documents used by EP specialists during their review of retirement plans. Plan sponsors are encouraged to review these items prior to submitting a determination letter application to the Service.
Recurring Plan Issues Found in Determination Case Review
In order to ensure that employers receive their determination letters timely and in correct form, the Service has identified frequently recurring defects in plan language that require corrective amendments and delay case closure.
Tips for Expediting the Determination Letter Process
The Service has estimated that 250,000 determination letter requests will be submitted by plan sponsors by the end of the remedial amendment period. These tips, if followed, should help accelerate the application process.
Listing of Required Modifications (LRMs)
A collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable laws and regulations.
GUST & EGTRRA
A presentation by Paul Shultz, Director, EP Rulings and Agreements (June 2003).
Employee Plans Overview
A presentation by Paul Shultz, Director, EP Rulings and Agreements.
EP Connections: Interview with Paul Shultz
Meet the Director, EP Rulings & Agreements.
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.
Benefits Conferences Calendar
A schedule of upcoming and recent IRS workshops and conferences focusing on retirement plan issues.
Notice 2001-56
This notice provides guidance on the effective dates of certain EGTRRA provisions.
Notice 2001-57
This notice provides sample EGTRRA plan amendments.
Second White Paper on EP Determination Letter Program
A second white paper continues the Service's exploration of ways to improve the determination letter program. This new paper evaluates public comments on the options for change that were outlined in the first white paper, which was released in August 2001.
White Paper on Possible Alternatives to Present DL Program
This paper discusses whether or not program alternatives exist which would efficiently promote compliance (particularly upfront compliance) and allow the Service to carry out its responsibilities with high quality service.
The Future of the Determination Letter Program
A presentation which outlines the future of the determination letter program.
Employee Plans Rulings & Agreements Overview
A presentation by Paul Shultz, Director, EP Rulings & Agreements, which provides an overview of EP Rulings & Agreements, as well as an update on the current and future status of the determination process (June, 2004).
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