Oregon TPA

Hi jpod - How did you resolve the "how far back" question? Did you find any examples where the IRS found it reasonable to use a period other than all years that the error occurred?

It's $5,000 multiplied by the number of years of service of the employee with the qualified organization. So it's not tied to contribution or participation period.

Hi Miyeon, The Ethics credits are included in the overall requirement. Here is an excerpt from the irs.gov ERPA CE Q&A: "3. I enrolled in year 3 of an enrollment cycle in the month of November and my social security number ends with a five (5). How many CPE credits must I complete? You are required to complete four (4) CE credits for November and December of the 3rd year; of which two (2) must be completed in Ethics courses. Your next renewal cycle 2011-2014 you will be required to complete a minimum of 72-hours of continuing education credits which encompasses three (3) calendar years. (Note: a minimum of 16 hours of continuing education credits, of which 2 credits must be on ethics, must be completed during each enrollment year of an enrollment cycle.)" Regards, Jim