Publications | Book
The Complete QDRO Handbook: Dividing ERISA, Military, and Civil Service Pensions and Collecting Child Support from Employee Benefit Plans, Fifth Edition
The Employee Plans Compliance Resolution System (EPCRS) is among the IRS’ most successful initiative ever. Starting in 1990 with a temporary set of administrative procedures administered by IRS field offices, EPCRS has morphed into an accessible and effective way to fix most qualification issues arising under tax qualified plans. For most of its history EPCRS was set out in IRS revenue procedures.
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
05/23/2028
1.50 total credit hours including
Substantive Law
Status:
Available for credit
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2026
2.00 total credit hours including
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2025
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2025
2.00 total credit hours including
General
Status:
Self apply
2.00 credit hours
Available until:
11/23/2024
1.50 total credit hours including
General
Status:
Applied for upon completion
1.50 credit hours
Available until:
12/31/2024
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2025
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
05/23/2028
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2025
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
12/31/2024
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
05/23/2028
1.50 total credit hours including
General
Status:
Applied for upon completion
1.50 credit hours
Available until:
05/23/2025
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2025
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2026
1.80 total credit hours including
General
Status:
Available for credit
1.80 credit hours
Available until:
05/23/2028
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
05/23/2025
1.50 total credit hours including
General
Status:
Applied for upon completion
1.50 credit hours
Available until:
12/31/2026
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
05/23/2026
1.80 total credit hours including
General
Status:
Reciprocity
1.80 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2028
1.50 total credit hours including
Areas of Professional Practice
Status:
Approved
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Applied for upon completion
1.50 credit hours
Available until:
02/28/2025
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
12/31/2024
2.00 total credit hours including
General
Status:
Approved
2.00 credit hours
Available until:
05/23/2026
1.50 total credit hours including
Substantive
Status:
Available for credit
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2025
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2025
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
05/23/2026
1.80 total credit hours including
General
Status:
Approved
1.80 credit hours
Available until:
05/23/2026
1.50 total credit hours including
Law & Legal Procedure
Status:
Approved
1.50 credit hours
Available until:
05/23/2028
1.80 total credit hours including
General
Status:
Approved
1.80 credit hours
Available until:
05/23/2026
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
05/23/2026
Log In to view your rate
Unlock the discounted member rate
Join first as a member, and then purchase this product at special member pricing
Closed Captioned.
With the enactment of the SECURE Act 2.0, that has changed, as Congress has intervened to provide some important new clarifications and much-needed fiduciary relief. Among other things, the new law expands EPCRS to provide additional opportunities for self-correction; offers additional flexibility for the correction failures relating to plan loans; makes permanent a safe harbor for correcting certain elective deferral failures involving automatic contribution features; and enacts new rules relating to the correction of overpayments. Congress gave the IRS two years to revise EPCRS to reflect the new rules. This program examines the changes to EPCRS enacted by Congress; explains their likely impact on plans and plan sponsors; and otherwise speculates on the contours of the “new and improved” EPCRS.
MCLE Information
The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit in 50-minute states in states accrediting ABA live webinars and teleconferences. *Credit hours granted are subject to each state’s approval and credit rounding rules.
Log into your ABA account to see discounted fees that may apply to you.
Employee Benefits Passport
The Employee Benefits Passport gives you access - for one low price - to all of the JCEB’s webinars and provides a 25% discount to attend any or all of the renowned JCEB National Institutes (in-person and virtual), click here for more details or to purchase.
American College of Employee Benefits Counsel
Business Law Section, Joint Committee On Employee Benefits, Health Law Section, Tort Trial and Insurance Practice Section, Section of Labor and Employment Law, Section of Real Property, Trust and Estate Law, Section of Taxation
EB2305WEB12OLC
95
5/24/2023 12:00:00 AM
Publications | Book
The Complete QDRO Handbook: Dividing ERISA, Military, and Civil Service Pensions and Collecting Child Support from Employee Benefit Plans, Fifth Edition
Publications | Single Issue Periodical
Family Advocate Spring 2024 Vol. 46, No. 4
Publications | Book
Property Tax Deskbook, 28th Edition, 2023
Mar
10
Events | In-Person
2025 ABA/IPT Advanced Tax Seminars
ETHICS 60 min
The ABA/IPT Advanced State Income, Advanced Sales/Use, and Advanced Property Tax Seminars are designed for attorneys, accountants, tax directors, state and local tax managers, government tax official…
Dec
12
Events | In-Person
2024 Criminal Tax Fraud and Tax Controversy Conference
ETHICS 60 min
Join experienced attorneys at the 2024 Criminal Tax Fraud and Tax Controversy Conference to learn about strategies for experienced practitioners when representing clients in examination, at appeals,…
Dec
09
Events | In-Person
2024 Trial Skills Training Series for LITC Practitioners
CLE 60 min
The ABA Tax Section’s Pro Bono & Tax Clinics Committee is inaugurating a series of trial skills trainings particularly for LITC attorneys.