ABOUT THE CONFERENCE
This is the first conference designed by ERPAS...for ERPAS! This one of a kind program was developed based on topic suggestions from current and potential ERPAs with the goal of providing practical solutions to the issues they are currently facing. Speakers include industry experts who are also practicing ERPAs as well as local, regional and national government representatives from the Internal Revenue Service.  
>Up to 15 ERPA credits, including 2 Ethics credits are available!
________________________________________________________________________________

CONFERENCE LOCATION
Hyatt Regency Washington on Capitol Hill
400 New Jersey Avenue NW
Washington, DC
Tel: 202.737.1234
Make Your Reservation Now
Please note that the hotel is sold out on the night of 6/5 and 6/8.

Phoenix Park Hotel
520 North Capitol Street Northwest, N.W.
Tel: 202.638.6900
Distance: 0.2 miles NE
________________________________________________________________________________

PRELIMINARY CONFERENCE AGENDA
Washington Update
Get the latest information on policy, guidance and compliance priorities that every ERPA needs to know. Washington Insiders from IRS, DOL and PBGC will discuss key issues that may significantly impact the retirement plan industry and your ERPA practice.
Scott Albert, QPA, Department of Labor
Rhonda Migdail, Internal Revenue Service
Monika A. Templeman, Esq., Internal Revenue Service
Andrew Zuckerman, Esq., Internal Revenue Service

Advanced RMDs and Beneficiary Issues
This session will start with RMDs and the 50% penalty as an individual’s penalty and the employer correction of missed RMDs under EPCRS. We will then explore defined contribution beneficiary rules and issues including handling beneficiary payments to minors, multiple beneficiaries, foreigners, trust beneficiaries, the second spouse and the Stretch IRA concept.
William C. Grossman, QPA, ERPA, McKay Hochman Company, Inc.

Navigating the IRS
Who to talk to about what, explain the difference divisions that an ERPA may be involved with and if needed the appeals process. How to handle a notice that does not go away by understanding who to talk to so you can clear up an error. Learn how IRS and DOL work together.
William C. Grossman, QPA, ERPA, McKay Hochman Company, Inc.
Monika A. Templeman, Esq., Internal Revenue Service
Mikio Thomas, Internal Revenue Service

Case Studies in Corrections, Troubleshooting Plan Problems, EPCRS
In this interactive session, attendees will break out into groups. Each group will be provided with a scenario to analyze that will include administrative, corrective and ethical issues. The groups will then present their findings to a panel of industry and IRS experts for discussion. Scenarios may include plan document related problems, multiple employer plan issues, and dealing with clients who don’t provide safe harbor notices.
Ilene Ferenczy, Esq., CPC, The Law Offices of Ilene H. Ferenczy, LLC
Janice M. Gore, Internal Revenue Service
Deborah K. Lohning, Internal Revenue Service
Monika A. Templeman, Esq., Internal Revenue Service
James J. McKinney, CPC, QPA, QKA, Retirement Strategies Incorporated
S. Derrin Watson, Esq., APM, SunGard Relius

Affiliated Service Groups  
This session will cover the definitions of service organization, A-organization, B-Organization, First Service Organization, and management function, as well as the attribution and related party rules. This area, unlike controlled groups, relies much more on a facts and circumstances determination.
S. Derrin Watson, Esq., APM, SunGard Relius

Best Practices in Plan Design  
Did you ever wonder if you were designing a plan and creating the corresponding plan document in the best possible way?  In this enlightening session, two leading ERISA attorneys and an ERPA will discuss the best way to design plans and draft plan documents. 
Ilene Ferenczy, Esq., CPC, The Law Offices of Ilene H. Ferenczy, LLC
Richard A. Hochman, Esq., APM, McKay Hochman Company, Inc.
James J. McKinney, CPC, QPA, QKA, Retirement Strategies Incorporated
Gwen S. O’Connell, CPC, QPA, O’Connell Pension Consulting, Inc.

What I do when my client does...
This session will analyze how an ERPA’s should handle various day-to-day “troubling” issues in dealing with clients. Various scenarios such as
• “What do I do if a client refuses to correct an error”
• “What do I do if a client intentionally omits or withholds information?”
• “What do I do if a client backdated a document?”
will be discussed. These scenarios will be used to illustrate how an ERPA should handle situations considering the implication of Circular 230 and using good business practices.
Ilene H. Ferenczy, Esq., CPC, The Law Offices of Ilene H. Ferency, LLC
Charles M. Lax, Esq., APM, Maddin, Hauser, Wartell, Roth & Heller, P.C.

Understanding Ethics through Case Studies
You have gone to a number of sessions intended to provide guidance through the world of Ethics.  Now that you are an ERPA and are subject to lots of ethics rules, this area is especially important to you.  This session will clarify the rules by using actual case studies gleaned from real-life circumstances.  This approach will help you identify and understand how to handle uncomfortable situations as they arise in the normal work life of an ERPA.
Richard A. Hochman, Esq., APM, McKay Hochman Company, Inc.
Sheldon H. Smith, Esq., APM, Bryan Cave LLP
________________________________________________________________________________

WANT TO BE AN ERPA?
To receive updates about the ERPA program? Sign up here and receive updates as they become available. 
To learn more about AIRE, LLC, visit www.airellc.org. 
________________________________________________________________________________

PTIN REQUIREMENTS FOR ERPAs
Do Enrolled Retirement Plan Agents (ERPAs) need to obtain a preparer tax identification number (PTIN)? There has been some confusion around this issue and the answer is generally no. If an ERPA is not preparing tax returns for compensation, they do not need a PTIN. See Notice 2011-47 at the following link for more information:  http://www.irs.gov/irb/2011-47_IRB/ar12.html
 
The IRS recently announced that IRS-approved Continuing Education Providers must collect the PTINs of individuals attending their programs and report that information to the IRS in order for the attendee to receive IRS credit. This only applies if the ERPA is also required to have a PTIN.  In the case of an ERPA without a PTIN who attends a program where the provider requests a PTIN, the ERPA may reply that they do not have a PTIN requirement. There is no need to substitute the ERPA enrollment number for the PTIN. CE providers will still give credit for the program and issue a certificate of completion without a PTIN. The IRS only requires reporting when a PTIN exists.
 
As far as the renewal for ERPAs, nothing has changed. The application requires self-certification that the ERPA met the CE requirements.
 
In summary -  there are no major changes for ERPAs this year. If an ERPA is not required to have a PTIN, no CE reporting is required by CE providers. The ERPA will continue to renew the same as in the past with a self-certification that they met CE requirements for the enrollment period.
________________________________________________________________________________

QUESTIONS
Registration and General Questions
Conferences Department
703.516.9300
info@erpaconference.org

Sponsorship, Exhibit and Marketing Questions
Fred Ullman, Director of Sales
703-516-9300 ext. 113
fullman@asppa.org

Media Related Questions
Melinda Semadeni
Director of Media Relations
703.516.9300 ext. 130
msemadeni@asppa.org