CPE for FY 2013
Listed below is a series of articles from the Employee Plans Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2013. These materials were designed specifically 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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Plan Qualification, Rev. Proc. 2007-44
Explains the revenue procedure and remedial amendment cycles for individually designed and pre-approved plans.
Plan Qualification, Recent Updates to the Cumulative List (2010-2011)
Discusses new items that appear for the first time on the 2010 and 2011 cumulative lists.
Qualification Changes, Cumulative List
Summarizes certain requirements on the 2009 cumulative list.
Overview of Hybrid Plans (Cash Balance and Pension Equity Plans)
Provides an overview of cash balance and other hybrid plans and guidance for identifying potential issues.
Section 401(k)/(m) – ADP/ACP Tests – Correction Methods under EPCRS
Covers 401(k) and (m) corrections methods under EPCRS.