IRS Training Program

On May 11, 2004, the Board of Governors of the College met in Washington, DC for a strategic planning retreat at which "Visions and Themes" for future College focus and action were discussed. One of the potential activities discussed was to provide technical assistance to the Internal Revenue Service (IRS) for IRS training and CPE programs. Later in 2004, several College Fellows participated in the first joint training program with the IRS. The program took place in Indianapolis from October 19 through 22, 2004 and was designed to prepare IRS personnel for a new determination letter process. The first Fellows to participate were Nancy Keppleman, Priscilla Ryan, Judy Mazo and John Utz. Topics included Nondiscrimination Under IRS Code section 401(a)(4); Definitions of Compensation and Its Impact on Plan Document Language; Controlled and Affiliated Services Groups and Recent Developments in EGTRRA: Issues and Model Language.

In July of 2005, the College again participated in IRS basic Employee Plans agent training. Pam Purdue presented on Eligibility at a program in Nashville on June 22 and 23, while Tom Jorgensen and John Utz presented case studies involving typical profit sharing plan issues.

In 2006, in Dallas, Danny Miller, Seth Tievsky, John Utz, Judy Mazo and Joyce Mader participated in team teaching with IRS personnel in an IRS Continuing Professional Education (CPE) program on section 457/403(b) plans; 401(k) and (m) plans; Roth 401(k) plans and Multiemployer Plan Issues, respectively. There was also a panel discussion on the real life impact of requests for technical advice and what difficulties and problems such requests pose for employers.

In 2008, Fellows participated in a CPE program in New Orleans. Again the team teaching approach was used pairing IRS personnel with College Fellows. Judy Mazo jointly presented a session on section 415 issues, Danny Miller on section 403(b) regulatory impact issues (it was affectionately referred to as the "Bob (Architect) and Danny Show")) and Kyle Brown on section 415 new regulation issues.

The College received a letter on June 6, 2008 from Andrew E. Zuckerman, Director, Employee Plans Rulings & Agreements, thanking the College for its participation and the valuable interaction between IRS employees and the practitioner community.

In 2013, Fellows and IRS personnel participated in a program in Washington, D.C. Tom Petit, Frank Palmieri, and Craig Pett addressed examinations, Scott Feldman, David Cowart and Dan Morgan talked about EPCRS, and Ryan McDonald, Richard Shea and Greg Needles discussed determination letters.

The College and the IRS intend to continue this program on an ad hoc, as needed, basis in the future.