Enrolled Retirement Plan Agents (ERPA) |
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The final Circular 230, released on September 26, 2007, establishes the new category of practitioner who may practice before the Service.
The ERPA program will mirror the Enrolled Agent program. To obtain the ERPA designation, individuals will be required to pass an examination covering retirement plan matters, apply for enrollment with the Service, and satisfy renewal and continuing education requirements. They will have to demonstrate competency and adhere to professional and ethical standards of conduct. ERPAs will be authorized to represent taxpayers under the Employee Plans Determination Letter program, the Employee Plans Compliance Resolution System, and the Employee Plans Master and Prototype and Volume Submitter programs. ERPAs also may represent taxpayers on matters related to Form 5500 filings, but not on actuarial issues.
The IRS is now in the process of soliciting bidders to develop and administer the test. We hope to have the program up and running by April 2009.
More information can be found at the Retirement Plans Community.
Standards of Practice for Tax Professionals
OPR At-a-Glance
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Page Last Reviewed or Updated: April 10, 2008