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A Chat with Andy Zuckerman on Good Faith and Retroactive Amendment and Determination Letter Processing Issues

ABA JOINT COMMITTEE ON EMPLOYEE BENEFITS  • DATE: June 14, 2012
SPONSORS: The Sections of Business Law; Health Law; Labor and Employment Law; Real Property, Trust and Estate Law; Taxation; Tort Trial and Insurance Practice; and the American College of Employee Benefits Counsel

Program Information

Untitled Document

A 90-minute TeleConference
THURSDAY, June 14, 2012

1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

Moderator:
Mark A. Bodron, Baker Botts LLP, Houston, TX

Speakers:
Andrew E. Zuckerman, Director, EP Rulings & Agreements, Tax Exempt & Government Entities, Internal Revenue Service, Washington, DC
Donald J. Kieffer, Area Manager, EP Determinations, Tax Exempt & Government Entities, Internal Revenue Service, Mountainside, NJ
Lisa A. Tavares, Venable LLP, Washington, DC

The distinguished panel will discuss the following topics:

  • Good Faith and Retroactive Amendment Issues
    • What is a "Good Faith" Interim Amendment
    • What Happens if an Amendment is Determined Not to be "Good Faith"
    • Factors Supporting Approval of a Retroactive Amendment under EPCRS
  • Proposed Changes to the Interim Amendment Requirements Under Consideration

  • Determination Letter Processing
    • Status of Current Submissions
    • Changes that Affect Cycle B Submissions
    • Status of Master & Prototype / Volume Submitter Defined Contribution and Defined Benefits Plans
    • Status of Normal Retirement Age for Governmental Plans in the Determination Letter Program
    • Status of ESOPs and Cash Balance Plans in the Determination Letter Program
  • Other IRS Initiatives

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    A Chat with Andy Zuckerman on Good Faith and Retroactive Amendment and Determination Letter
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