American Bar Association American Bar Association

Remedial Determination Letters/EPCRS

SPONSORS: 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

TeleConference/Live Audio Webcast Information

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 

Thursday, December 15, 2005

A 90-minute TeleConference/Live Audio Webcast

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

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: 

  • 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



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



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