Among the topics that will be discussed is recently issued Notice 2005-95. That notice discusses the new deadlines for interim amendments under Rev. Proc. 2005-66 and provides transitional relief regarding the impending deadlines for a number of required changes, including those required to comply with the automatic rollover rules.
Staggered Remedial Amendment Determination Letter Process/EPCRS Update
Presented by the
ABA Joint Committee on Employee Benefits and the
American College of Employee Benefits Counsel
A 90-minute TeleConference/Live Audio Webcast
Thursday, December 15, 2005
1:00-2:30 pm ET
http://meetings.abanet.org/meeting/jceb/JCEB121505
(click on link above or paste in your browser window)
What will we need to know to comply with the new staggered remedial amendment determination letter process? What new relief will be included in the much-anticipated updated revenue procedure for the Employee Plans Compliance Resolution System (EPCRS)? IRS representatives and practitioners will discuss how the new staggered determination letter procedure and expected EPCRS update will affect our current plan practices.
The following topics will be discussed in the teleconference:
- What are the on-cycle filing requirements for prototype/volume submitter and individually designed plans?
- How will off-cycle filings be handled?
- How will the annual Cumulative List of Changes be applied?
- Will the updated EPCRS coordinate with recent DOL rules for voluntary fiduciary correction of plan loan failures?
- How will the updated EPCRS coordinate with recent DOL guidance on orphan plans?
- Will the updated EPCRS include any additional correction methods for failures to obtain spousal consent?
Co-Moderators:
Martha L. Hutzelman, Kruchko & Fries, McLean, VA
David Mustone, Hunton & Williams LLP, McLean, VA
Speakers:
Martin L. Pippins, Manager, Employee Plans Technical Guidance and Quality
Assurance, Internal Revenue Service, Washington, DC
Joyce Kahn, EP Voluntary Compliance, Internal Revenue Service, Washington,
DC
Charles M. Lax, Maddin, Hauser, Wartell, Roth & Heller, PC, Southfield, MI
Joy M. Mercer, Joy M. Mercer, PC, Chatham, NJ
Tuition: For the primary person on the phone line or the only registrant
$125 for ABA Sponsoring Section Members and College Members;
$150 for ABA members; and
$175 for all other registrants.
Use your conferencing equipment or speakerphone and save money! Additional registrants who use the same phone line ((with a paid primary participant) pay:
$45 for ABA Sponsoring Section Members and College Members;
$70 for ABA Members; and
$80 for all other registrants.
Cancellations Fee: $25 administrative fee, 1 business day or less; otherwise, full refund.
Earn MCLE credit (States not accrediting ABA teleconferences: DE, IN, KS, OH, PA; GA attendance reported as in-house study credit.) The ABA has requested MCLE credit from states accrediting teleconferences. 1.5 hours MCLE credit has been requested in 60-minute states, and 1.8 hours MCLE credit in 50-minute states (1.5 credit hours in NY; 1 credit hour in SC). You must register for the program and return your attendance confirmation form to receive MCLE credit.
Unable To Participate? Audiotapes are available for purchase for $150, Ref. # JCEBT051215SRAA
TO REGISTER: Register online from http://meetings.abanet.org/meeting/jceb/JCEB121505
with credit card or check payment. Please make checks payable to the ABA-JCEB and mail to 740 15th Street, N.W., 10th Floor, Washington, DC 20005.
FOR FURTHER INFORMATION, CALL 202.662-8640 or 202.662.8676
Sponsored by the Sections of Business Law, Health Law, Labor and Employment Law, Real Property, Probate and Trust Law, Taxation, and Tort, Trial and Insurance Practice, and the American College of Employee Benefits Counsel
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