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Phone Forums - Retirement Plans

Free phone forums featuring IRS employees discussing retirement plan topics.

Upcoming Phone Forums

403(b) Plans Update and Latest Developments - July 28, 2014

Please join experienced IRS representatives from Employee Plans Technical and Guidance for an overview of the latest developments in the 403(b) world.  The overview will primarily focus on the 403(b) Pre-Approved Plan Program. This will include a discussion of program details as well as some of the issues the IRS is encountering as it begins to implement the program.  Please email us your questions by July 21, 2014.

Registration Link  - after registering, you’ll receive an email with detailed access instructions.

Date: July 28, 2014 

Time: 2:00 p.m. Eastern

Duration: 60 minutes

Evaluation: After attending the forum, please complete and send Form 14364, Continuing Education Evaluation, to

Continuing Education (CE) Credits

  • Enrolled Retirement Plan Agents may earn CE credit for attending the entire phone forum. The forum is also intended to meet the CE requirements for Enrolled Agents and Enrolled Actuaries, but the final decision rests with the Enrolled Agent Policy and Management and Joint Board for the Enrollment of Actuaries respectively. Other professional groups should consult with their licensing agencies regarding CE credit.
  • Participants must register individually and use their own assigned User ID to receive CE credit.
  • Each participant must use an individual phone line to establish attendance and the length of time attending the forum.
  • A Certificate of Completion will be emailed to the participants who meet the attendance requirement about a week after the forum.
  • Interested in other opportunities to earn free CE credits?

If you have question(s), please contact us at

Recently Held Phone Forums

Retirement Plans After Windsor - July 17, 2014 - Discussed discuss the impact of the Supreme Court’s decision in United States vs. Windsor, Rev. Rul. 2013-17 and Notice 2014-19 on qualified retirement plans. The program also addressed the Frequently Asked Questions that are posted on that relate to the Windsor decision and qualified retirement plans.
Handout: Retirement Plans After Windsor presentation

Related Employers – May 22, 2014 - Discussed issues affecting related employers such as controlled and affiliated service groups, how the IRS reviews and evaluates these groups and how applicants can receive reliance on a determination letter. 
Handout: Related Employers presentation

Plan Terminations – What You Need to Know Before You Terminate That Plan - May 6, 2014 - (transcript) - Discussed the important items to review when a defined contribution retirement plan terminates, like the date of termination, permanency requirement, the need to update the plan for all law requirements and accelerated vesting requirements. 
Handouts: Plan Terminations presentation; Plan Terminations Questions and Answers

An Overview of the 2013 Cumulative List of Changes in Plan Qualification- March 13, 2014 - (transcript) - Discussed the list of changes plan sponsors and practitioners must make to a plan before submitting determination letter applications beginning February 1, 2014 (Notice 2013-84). 
Handouts: An Overview of the 2013 Cumulative List of Changes in Plan Qualification presentation and Notice 2013-84

Upcoming Employee Plans Guidance - February 26, 2014 - (transcript) - Reviewed retirement benefit items on the 2013-2014 Priority Guidance Plan released on August 9 and other projects in EP Technical Guidance.
Handout: Employee Plans Technical Guidance

Ethical Standards of Employee Benefits Practice – What to Ask and Say to Clients, and What to Tell the IRS - January 29, 2014 (rebroadcast February 6, 2014) - (transcript) - Discussed an employee benefits practitioner’s ethical standards of conduct under Circular 230 for communications with clients and the IRS. 
Handout: Ethical Standards for Employee Benefits Practitioners

The Employee Plans Team Audit Program - November 21, 2013 -(transcript) - Discussed EPTA, our large case audit program. 
Handout: The Employee Plans Team Audit Program Presentation

How to prepare for an IRS Employee Plans Audit - August 29, 2013 - (transcript) - Discussed latest information about the Employee Plans Examinations process.
Handout: Tools to Prepare for an Audit presentation

The Importance of Good Internal Controls - August 8, 2013 - (transcript) - Discussed how effective internal controls are essential to preventing costly mistakes that could jeopardize a retirement plan’s tax-favored status.
Handout: The Importance of Good Internal Controls presentation

EPCRS: Correcting 401(k) Plan Mistakes – July 25, 2013 - (transcript) - Discussed correcting common 401(k) plan mistakes under EPCRS Revenue Procedure 2013-12, and how to find, fix and avoid them.
Handout: EPCRS: Correcting 401(k) Plan Mistakes presentation

What You Need to Know about the 403(b) Pre-Approved Plan Program - June 25, 2013 - (audio) - Discussed the upcoming 403(b) Pre-Approved Plan Program outlined in Revenue Procedure 2013-22.
Handout: 403(b) Pre-Approved Plan Program Presentation

403(b) Corrections and Examination Trends - May 23, 2013 - (audio) Discussed Revenue Procedure 2013-12 including guidance on correcting 403(b) plan failures and updates to the Employee Plans Compliance Resolution System.
Handout: 403(b) Plan Correction Issues Presentation

Defined Benefit Plan Update - April 23, 2013 - (transcript) - Discussed recent developments affecting defined benefit plans.
Handout: Defined Benefit Plan Update Presentation

International Issues Involving Retirement Plans in U.S. Territories  - March 21, 2013 - (audio) - Discussed audit results and recurring issues of retirement plans in U.S. Territories, and Employee Plans’ 2013 fiscal year strategies and operating priorities.
Handout: International Issues Involving Retirement Plans in U.S. Territories Presentation

Employee Plans Compliance Resolution System Changes - February 21, 2013 - Session #1 & 2 - (audio) - Discussed Revenue Procedure 2013-12 and the various changes to the IRS correction programs.
Handout: EPCRS Changes Presentation

Page Last Reviewed or Updated: 21-Jul-2014