Enrolled Retirement Plan Agent

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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 ?
Pinnacle's leadership and professional staff have earned numerous industry certifications and designations including: Enrolled Actuaries (EAs), Certified Public Accountants (CPAs), Enrolled Retirement Plan Agents (ERPAs), Chartered Retirement Plans Specialists (CRPS), Qualified Pension Administrators (QPAs), and Qualified 401(k) Administrators (QKAs).
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.
This phrase currently encompasses activities of practitioners such as attorneys, CPAs, 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.
5, prescribes the applicable procedures for becoming a registered tax return preparer, which are generally consistent with the procedures currently used for enrolled agents and enrolled retirement plan agents.
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.
The final regulations do not provide any additional exemption for nonsigning preparers beyond that already provided in Notice 2011-6, which allows individuals to obtain a PTIN and prepare returns under the supervision of an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary.
6) Treasury 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 CER.
The individual is supervised by a CPA, attorney, enrolled agent, enrolled retirement plan agent, or enrolled actuary authorized to practice before the IRS under Circular 230;
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.
Enrolled retirement plan agents will also be permitted to represent taxpayers in connection with 5300 and 5500 series forms, which are filed by retirement plans and plan sponsors, but not regarding actuarial forms or schedules.