Enrolled Retirement Plan Agent Course

This course is designed to educate individuals in qualified retirement plan matters and to allow them to represent taxpayers before the Internal Revenue Service. An Enrolled Retirement Plan Agent (ERPA) is a person who has demonstrated competence in retirement planning matters, retirement plan enrollment with the IRS, satisfy renewal and continuing education requirements. An ERPA has earned the privilege of representing clients with respect to issues involving the following programs:

  • The Employee Plans Determination Letter Program;
  • The Employee Plans Compliance Resolution System;
  • The Employee Plans Master and Prototype and Volume Submitter Programs.

    • In addition, ERPAs may represent clients with respect to 5500 and 5300 series retirement plan forms, but not with respect to actuarial forms or schedules.

    Becoming an Enrolled Retirement Plan Agent

    A person wishing to become an Enrolled Retirement Plan Agent must pass the ERPA Special Enrollment Examination (ERPA-SEE) as well as tax compliance and background checks. The ERPA candidate must apply for enrollment with the Internal Revenue Service and follow renewal and continuing education requirements. The ERPA-SEE consists of two examination parts. Each examination part includes 75 questions. Candidates have three hours to complete an ERPA-SEE examination part (3.5 hours in total for an examination appointment including tutorial and exit survey). The parts of the examination are:

    Part I: Compliance and Operations Issues
    The syllabus for Part I of the ERPA-SEE outlines issues affecting compliance and operation. These issues include retirement plan participation, coverage, vesting, contributions, allocation and accruals, limits, nondiscrimination testing, top-heavy and related employer issues, elective deferrals and deductibility. Part I also includes the legal framework under which retirement plans operate.

    Part II: Plan Documents, Reporting and Distribution Issues
    The syllabus for Part II of the ERPA-SEE outlines issues affecting qualified plans not addressed in Part I. This includes plan documents and governmental filings, rollovers and distributions, consent issues and participant loans. Topics also cover a practitioner's interaction with the IRS though plan audits and correction programs. The test also includes questions on ethics and professional responsibility issues.

    After successfully passing both parts of the ERPA-Special Enrollment Examination (within the three-year exam expiration time period) and reading Circular 230, you must file Form 23-EP, Application for Enrollment to Practice before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA) within one year of the date you passed the ERPA-SEE.

    ITTI offers a coordinated, four-part modular program. We prepare individuals to pass all components of the ERPA Special Enrollment Examination (SEE). All modules include a review session and final examination.

    • Module One - The Employee Plans Determination Letter Program.
    • Module Two - The Employee Plans Compliance Resolution System.
    • Module Three - The Employee Plans Master and Prototype Program and Volume Submitter Program.
    • Module Four - Form 5300 series and Form 5500 series filings.