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CPE for FY 2004

Listed below is a series of articles published in September 2004 as the Employee Plans Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2004. 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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Determination Topics:

EGTRRA and Recent Law Provisions
A comprehensive explanation of the changes to the qualification requirements under IRC section 401(a) made by EGTRRA and the technical corrections made to EGTRRA by the JCWAA.

Determinations Processing
A detailed overview of many of the practical issues encountered while processing a determination letter request.

A discussion of the different types of compensation, the safe harbor rules, compensation testing, and compensation limitations.

Technical Advice
An overview of the processing of technical advice cases.

A Guide to Determination Audit CAP
A summary of information necessary to perfect a case under the Audit Closing Agreement Program

A summary of the information needed to process a Form 5310, Application for Determination for Terminating Plan.

Controlled and Affiliated Service Groups
The basic concepts of controlled and affiliated service groups and the application of Code sections 1563(a), 414(b) and 414(c).

Employee Stock Ownership Plans (ESOPs), Including S Corporation ESOPs and Anti-Abuse Measures
An overview of what an Employee Stock Ownership Plan is and how it works. 

Section 415(b) Adjustments
A summary of the GATT/SBJPA changes to section 415(b) of the Code.

Coverage and Nondiscrimination - Demo 6
A summary of traditional coverage rules, current updates and Demonstration 6.

Cash Balance Plans
A history of cash balance plans and the nuances of such plans.

Page Last Reviewed or Updated: 29-May-2013