Enrolled Retirement Plan Agent


Also found in: Acronyms.

Enrolled Retirement Plan Agent

A person authorized to represent an employer to the IRS administrative courts for tax purposes related to their annuities, pensions, and other retirement plans. In order to become an enrolled retirement plan agent, one must pass an exam and file Form 23-EP with the IRS.
References in periodicals archive ?
The supervising attorney, CPA, enrolled agent, enrolled retirement plan agent or enrolled actuary signs the tax returns or claims for refund prepared by the individual;
9527), The regulations, which finalize proposed regulations issued in August 2010 (REG-138637-07), revise Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers Before the Internal Revenue Service (31 C.
Nonsigning preparers seeking to come under this exemption will be required to certify on the PTIN application that they are supervised by a CPA, attorney, enrolled agent, enrolled retirement plan agent, or enrolled actuary who signs the tax return or claim for refund prepared by that nonsigning preparer.
230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service; penalty provisions of the Internal Revenue Code; and state boards of accountancy rules.
IRS Circular 230 now affects a wide variety of professionals including: attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers.
Previously, Circular 230 covered practitioners such as attorneys, certified public accountants, enrolled agents, enrolled actuaries, and enrolled retirement plan agents.
The final regulations, which became effective August 2, 201 I, amend Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers Before the Internal Revenue Service (31 C.
The regulations generally limit the practice of enrolled retirement plan agents to representation on issues arising under the following employee plan programs: (1) the Employee Plans Determination Letter program, (2) the Employee Plans Compliance Resolution System, and (3) the Employee Plans Master, Prototype, and Volume Submitter program.