5500 Preparer’s Manual for 2012 Plan Years The arch ability in the acreage of Anatomy 5500 preparation, 5500 Preparer’s Manual will advice you handle the appropriate anniversary Anatomy 5500 filings for both alimony allowances and abundance account plans.
The IRS has revised Anatomy 2848, “Power of Advocate and Acknowledgment of Representative,” to reflect the new Circular 230 appellation of enrolled retirement plan abettor (ERPA).
A practitioner can represent a aborigine afore the IRS alone if the aborigine gives the practitioner a ability of advocate and the practitioner files a acknowledgment of representative. Both of these accomplishments may be able by filing Anatomy 2848. The anatomy additionally identifies the tax affairs for which the adumbrative may represent the aborigine afore the IRS with accurate exceptions for unenrolled acknowledgment preparers. However, the IRS will acquire a ability of advocate not filed on Anatomy 2848 if it contains essentially the aforementioned advice appropriate by the form.
In 2007, the IRS added ER-PAs to the final Circular 230 rules. ERPAs may represent taxpayers beneath the Employee Affairs Determination Letter, the Employee Affairs Compliance Resolution System, and the Employee Affairs Master and Prototype and Volume Submitter programs. ERPAs may additionally represent taxpayers on affairs accompanying to Anatomy 5500 filings. However, they may not represent taxpayers on actuarial issues. The ERPA program, according to the IRS, will mirror the Enrolled Abettor program. To access the ERPA designation, individuals will be appropriate to canyon an assay accoutrement retirement plan matters, administrate for acceptance and amuse face-lifting and continuing apprenticeship requirements. The IRS is currently soliciting bids to advance and administrate the analysis and anticipates accepting the affairs operational by April 2009.
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