CPE for FY 2001
Listed below is the series of articles that were published as the Employee Plans Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2001. These materials were designed for training purposes only. Under no circumstances should the contents of these articles be used or cited as authority for setting or sustaining a technical position.
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The Remedial Amendment Period
An overview of the requirements under Code section 401(b) as they apply to plan amendments for GUST, effective dates for retroactive plan amendments for changes made by GUST, and the requirements for plans terminating before the end of their remedial amendment period.
Summary of Plan Requirements under Notice 98-52 (ADP/ACP Safe Harbors), as modified by Notice 2000-3
Guidance on the "safe harbor" methods under sections 401(k)(12) and 401(m)(11) for satisfying the actual deferral percentage and the actual contribution percentage tests under sections 401(k) and 401(m).
Cash or Deferred Arrangements after 1997 and Selected Examination Issues
A summary of the changes made by SBJPA, TRA and RRA with regards to testing and correcting for discrimination.
Employee Plans Compliance Resolution System
A discussion of Revenue Procedure 2000-16, 2000-6 I.R.B. 518.
Issues Related to the Repeal of IRC Section 415(e)
Guidance on the implementation of the repeal of section 415(e).
Section 457 Deferred Compensation Plans of State and Local Government and Tax-Exempt Employers after the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997
An overview of section 457.
Current Developments in IRS Benefits Litigation
A summary review of key court cases.
IRC Section 401(h) Retiree Medical Benefits
An overview of section 401(h), including issues to be considered when reviewing a determination letter application and issues to be considered when examining a pension or annuity plan involving section 401(h).