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CPE for FY 2002

Listed below is the series of articles that were published as the Employee Plans Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2002. 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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CPE Determinations Processing
An in-depth look at the processing of Employee Plans (EP) Determination Letter Applications.

Overview of Selected Determination Worksheets
An overview of selected determination worksheets (1, 3, 11, 12) used by EP Specialists during their review of retirement plans.

Recurring Issues Report
Insights into frequently recurring defects in plan language that require corrective amendments and delay case closure.

Summary of Plan Requirements under Notice 98-52 (ADP/ACP Safe Harbors), as modified by Notice 2000-3
A summary of alternative nondiscrimination testing methods or safe harbor 401(k) and (m) provisions and operations.

Required Minimum Distributions - Explanation of Old and New Regulations
A review of the basic rules regarding minimum distributions and highlights of the changes to section 401(a)(9) effective January 1, 2002.

Coverage and Nondiscrimination with Emphasis on Determination Processing
A guide for the coverage and nondiscrimination regulations.

Selected Topics:  Under IRC 415, Section 415(b), and Section 415(e), as Amended by GATT, SBJPA, and the Taxpayer Relief Act of 1997
A general discussion of the limitations of IRC 415; a review of the changes to IRC 415 under these laws; and examples demonstrating how IRC 415 calculations are affected.

Issues Related to the Repeal of IRC section 415(e)
Guidance on the implementation of the repeal of the section 415(e) and on issues arising under other Code sections that are affected by the repeal of section 415(e).

The Remedial Amendment Period
An overview of the requirements under section 401(b) for GUST amendments; 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.

Basic Examination Techniques
A review of the general techniques and procedures used by the Service to examine retirement plans.

Statute of Limitations
A review of the statute of limitations for EP returns and the procedures for securing the extension of the statute of limitations.

Summary of Declaratory Judgment, Administrative Record, and Building a Case for Litigation
A discussion on building a case for litigation in a declaratory judgment action and creating an administrative record to support the Service's position from items in an administrative file.

Cash or Deferred Arrangements - Selected Examination Issues
A look at some operational issues found during the examination of cash or deferred arrangements.

SCP and Audit CAP Procedures
A guide to assist EP Specialists with identifying which correction program would be appropriate to apply in a certain situation and to set forth uniform procedures that can be used to ensure consistent treatment by each Area Office when applying the criteria and requirements of Audit CAP and SCP.

Simplified Employee Pensions (SEPs)
A technical reference for simplified employee pensions (SEPs).

EGTRRA Changes to Qualified Plans
Highlights of the major EGTRRA changes affecting IRC 401(a) plans and their effective dates.

Defined Benefit Accruals
A review of the benefit accrual rules for defined benefit plans.

Page Last Reviewed or Updated: 29-May-2013