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Enrolled Retirement Plan Agent Information

An enrolled retirement plan agent (ERPA) is an individual who has been approved by the IRS to practice before the IRS on certain retirement plan issues. An ERPA is similar to an enrolled agent. The rules governing ERPAs are set forth in Treasury Department Circular 230 (PDF).

Under Circular 230, an ERPA may represent taxpayers before the IRS on matters involving:

  • The Employee Plans Determination Letter program;
  • The Employee Plans Compliance Resolution System;
  • The Employee Plans Master and Prototype Program and Volume Submitter Program; and
  • Form 5300 and Form 5500 filings (but not with respect to actuarial forms or schedules).

An ERPA must be knowledgeable in two areas: the Tax Code requirements that apply to qualified plans, and the ethical requirements under Circular 230 for practicing before the IRS. With respect to the tax requirements for qualified plans, an ERPA must have a working knowledge of:

  • Plan document requirements;
  • Plan operation and administration;
  • Filing requirements (Form 5500); and
  • IRS programs (for example, the Determination Letter program and the Employee Plans Compliance Resolution System).

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Page Last Reviewed or Updated: 03-Sep-2014