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Adopting Employer

Form 5310-A is used by employers to give notice of a plan merger, consolidation, spin-off, transfer of plan assets or liabilities, or qualified separate lines of business. Employers use this form to give notice of a plan merger, consolidation, spin-off, transfer of plan assets or liabilities, or qualified separate lines of business.

This snapshot discusses the requirement that plans submitting an application for a determination letter that claim reliance on a design-based safe harbor must contain a definition of compensation that is nondiscriminatory without the need for annual testing.

Treaty and Transfer Pricing Operations (TTPO) of the Large Business and International (LB&I) division of the IRS released the Transfer Pricing Examination Process (TPEP) for use in transfer pricing examinations. Note: With the issuance of TPEP, the Transfer Pricing Roadmap is retired.

Employee Stock Ownership Plans Determination Letter Application Review Process

We conduct audits of retirement plan operations to ensure compliance with the Internal Revenue Code, including the protection of the interests and rights of participants.

Contact us for answers to technical and procedural retirement plan questions.

Many EP forms do not require a preparer tax identification number.

New mailing address for EP submissions for determination letters, letter rulings and IRA opinion letters.

Follow these tips to avoid processing delays with your determination letter application.