Listed below is a series of articles from the Employee Plans Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2013. 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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Plan Qualification, Rev. Proc. 2007-44
Explains the revenue procedure and remedial amendment cycles for individually designed and pre-approved plans
Plan Qualification, Recent Updates to the Cumulative List (2010-2011)
Discusses new items that appear for the first time on the 2010 and 2011 cumulative lists
Qualification Changes, Cumulative List
Summarizes certain requirements on the 2009 cumulative list
Overview of Hybrid Plans (Cash Balance and Pension Equity Plans)
Provides an overview of cash balance and other hybrid plans and guidance for identifying potential issues
Section 401(k)/(m) – ADP/ACP Tests – Correction Methods under EPCRS
Covers 401(k) and (m) corrections methods under EPCRS
Explains how to determine if controlled group and affiliated service group relationships affect the status of qualified plans maintained by the entities involved
Describes and compares the different definitions of compensation that are required or permitted to be used for various plan purposes
Defined Benefit Floor-Offset Arrangements and Other Plan Designs
Explains how floor-offset plans operate, plan language requirements, and coverage and benefit requirements