Enrolled Retirement Plan Agent Program (ERPA) - How Do I Become an ERPA? |
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How Do I Become an ERPA?
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Generally, a person becomes an ERPA by passing a comprehensive ERPA Special Enrollment Examination relating to retirement plan matters. See www.erpaexam.org for further information on the testing process. After passing the ERPA Special Enrollment Examination, the ERPA candidate must apply for enrollment with the Service and follow renewal and continuing education procedures. ERPAs will be required to demonstrate competency and be held to professional and ethical standards of conduct.
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Former IRS Employees: Eligible former employees of the IRS may now apply for Enrolled Retirement Plan Agent (ERPA) status using Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent.
Circular 230, Section 10.4 lists the criteria for enrollment as an ERPA. In brief, a former IRS employee with qualifying experience (i.e., regularly engaged in applying and interpreting the provisions of the Code and regulations relating to retirement plan matters and having at least 5 years of service with the IRS) may forego the ERPA Special Enrollment Examination. Eligible former employees should file Form 23-EP with the application fee and be prepared to pass the tax compliance and background checks. (Refer to Circular 230 for more detailed requirements for former IRS employees.)
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Page Last Reviewed or Updated: January 21, 2009