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Phone Forums and Webinars - Retirement Plans

Free phone forums and webinars featuring IRS employees discussing retirement plan topics. 

Upcoming Webinars

Highlights of the Second Cycle E Determination Letter Application Process – March 5, 2015

Learn about:

  • Who may submit during the second Cycle E
  • What you must include with your application
  • How we will process your application
  • What are the new reference lists
  • What changes you must make to your plan (Notice 2014-77 - 2014 Cumulative List)

Please send us your general questions by February 27, 2015.

Register and you’ll receive a confirmation e-mail.

Time: 2:00 p.m. Eastern

Duration: 60 minutes

Retirement Plan Loans to Participants – March 26, 2015

Learn about:

  • What type of plans can make loans to participants
  • What are the conditions a plan must follow to make loans
  • What are the required terms of a plan loan
  • How plan loans may be taxable under IRC Section 72(p)
  • When plan loans violate the prohibited transaction rules of IRC Section 4975
  • How to fix plan errors involving loans

Please send us your general questions by March 20, 2015.

Register and you’ll receive a confirmation e-mail.

Time: 2:00 p.m. Eastern

Duration: 60 minutes

Continuing Education (CE) Credits

  • Enrolled Retirement Plan Agents may earn CE credit for attending at least 50 minutes of each presentation. Presentations are 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 the Joint Board for the Enrollment of Actuaries, respectively. Other professional groups should consult with their licensing agencies regarding CE credit.
  • Participants must register individually to receive CE credit.
  • To receive CE credit, participants must establish attendance and the length of time attending the presentation by using an individual phone line and their own assigned User ID for phone forums, and their own Web login for webinars.
  • A Certificate of Completion will be emailed to the participants who meet the attendance requirement about a week after the presentation.

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

Recently Held Presentations

Retirement Plan Distributions - What every participant should know – December 11, 2014 - Learned about taking a distribution from a retirement or IRA-based plan; new plan distribution rule allows you to direct pre and post-tax amounts to multiple destinations; 2015 one rollover per year rule for IRAs; exceptions to the additional 10% tax on early distributions from plans and IRAs; importance of beneficiary designations; and required minimum distributions.

Properly Defining Retirement Plan Compensation – December 4, 2014 - (webinar) - Learned about Internal Revenue Code Sections 414(s) & 415 compensation; identifying which definition may be used for each plan purpose; and common plan failures involving compensation.

Defined Benefit Plan Update - September 18, 2014 - (webinar) - Learned about recent legislation, recent and pending guidance, current developments in determination letter and Employee Plans Compliance Resolution System cases, and common exam issues.

Retirement Plan Hot Topics - September 11, 2014 - (webinar) - Learned about the myRA program, IRA tax-free rollovers, the Windsor Supreme Court ruling, invalid Social Security numbers, Form 5500-EZ filing pitfalls and relief program, and tips for self-employed plan sponsors.
Handout: Retirement Plan Hot Topics presentation (.pdf)

Correcting Retirement Plan Mistakes Using IRS Correction Programs– September 4, 2014 - (webinar) - Discussed how the IRS correction programs for retirement plans work, how to address common plan failures, tips to expedite submissions and how to resolve issues that can’t be addressed under the Employee Plans Compliance Resolution System.
Handout: Correcting Retirement Plans Mistakes Using IRS Correction Programs presentation

Defined Benefit Plan Terminations - August 14, 2014 - Discussed issues related to terminating a defined benefit retirement plan. 
Handout: Defined Benefit Plan Terminations presentation

403(b) Plans Update and Latest Developments - July 28, 2014 - Discussed the latest developments in the 403(b) world, including the 403(b) Pre-Approved Plan Program and some of the issues the IRS is encountering as we begin to implement the program.
Handout: 403(b) Plans Update and Latest Developments presentation

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 - (transcript) - 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


Page Last Reviewed or Updated: 24-Feb-2015