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Advisory Committee on Tax Exempt and Government Entities (ACT) Report of Recommendations (PDF)

280 pages. "If a plan sponsor can show through its responses to an [IRS] questionnaire that it has checks and balances integrated into the administration of the essential plan operations that the IRS has identified as prone to error, further probing by the examiner is unlikely to uncover instances of noncompliance.... Appendix A suggests some processes for establishing and maintaining essential plan administrative functions that: incorporate adequate internal controls to support ongoing compliance, increase the likelihood of a quick audit, and reduce the costs of bringing a plan back into compliance through an IRS program if an error occurs."

Text of IRS Request for Applications for the Advisory Committee on Tax Exempt and Government Entities

"The [IRS] is requesting applications for membership to serve on the Advisory Committee on Tax Exempt and Government Entities (ACT). Applications will be accepted for the following vacancies, which will occur in June 2014: Two (2) employee plans; two (2) exempt organizations; three (3) federal, state, and local governments; two (2) Indian Tribal Governments; and one (1) tax-exempt bonds.... Written applications or nominations must be received on or before Nov. 4, 2013."

Text of IRS Publication 4344: 2016 Report of Recommendations of Advisory Committee on Tax Exempt and Government Entities (PDF)

284 pages; the Employee Plans Subcommittee Analysis and Recommendations Regarding Changes to the Determination Letter Program begins on page 21. "The EP Subcommittee, like the majority of the EP Community, was distressed by the Announcement and the corresponding general elimination of periodic determination letters. It is the EP Subcommittee's position that such a decision is shortsighted.... If the IRS believes that it has no choice but to go forward with the announced changes to the Determination Letter Program, the EP Subcommittee would urge the IRS to adopt the EP Subcommittee's second recommendation: make it a transition approach while holding further discussions with the EP Community."

Text of IRS Publication 4344: 2018 Report of Recommendations of Advisory Committee on Tax Exempt and Government Entities (PDF)

87 pages. The Employee Plans Subgroup provided 2 reports: [1] Recommendations regarding re-opening the determination letter program in certain circumstances (begins on page 9); and [2] Recommendations regarding missing participants (begins on page 21).

IRS Seeks Applications for Advisory Committee on Tax Exempt and Government Entities; Two Slots Open for Employee Plan Issue Reps

"The [IRS] is requesting applications for membership to serve on the Advisory Committee on Tax Exempt and Government Entities (ACT). Applications will be accepted for the following vacancies, which will occur in June 2013: Two (2) employee plans and two (2) exempt organizations. Written applications or nominations must be received on or before November 2, 2012."

Meeting of the Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division

"The Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on Wednesday, June 8, 2016.... Issues to be discussed [include] Employee Plans: Analysis and Recommendations Regarding Changes to the Determination Letter Program."

IRS Requests Applications for IRS Advisory Committee on Tax Exempt and Government Entities

Excerpt: The Secretary of the Treasury invites those individuals, organizations, and groups affiliated with employee plans and tax-exempt organizations to nominate individuals for membership on the ACT. Nominations should describe and document the proposed member's qualifications for membership on the ACT. Nominations should also specify the vacancy for which they wish to be considered.' (Editor's note: two vacancies exist in the Employee Plans customer segment, according to an IRS press release.)

IRS Announces Meeting of Advisory Group to the Tax Exempt and Government Entities Division

"The Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on Wednesday, June 11, 2014.... Reports from five ACT subgroups cover the following topics: Employee Plans: Analysis and Recommendations Regarding the Pre-Approved and Determination Letter Programs ... Federal, State and Local Governments: The Affordable Care Act and Government Employees."

Text of IRS Notice of Meeting of Advisory Group for the Tax Exempt and Government Entities Division

The Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on Wednesday, June 6, 2012, from 9:30 a.m. to 11:30 a.m. [in Washington]. An ACT subgroup will provide analysis and recommendations regarding the scope of the employee plans examination process.

International and Cross-Border Retirement and Fringe Benefit Plans: IRS Advisory Committee Survey Seeks Opinions of Employers, Administrators, Practitioners, Consultants

2-page Word survey questionnaire; September 30 deadline. Excerpt: The IRS Advisory Committee on Tax Exempt and Government Entities (TE/GE) (the 'ACT') is undertaking a study to identify international and cross-border activities, issues, challenges, impediments and barriers in connection with the design, coverage, portability, and tax administration of US employee retirement (qualified and non-qualified) and fringe benefit plans... [T]he ACT is particularly interested in the views of stakeholders, such as employers, administrators, trustees, custodians, practitioners and consultants regarding these issues [and asks for your views on or before September 30, 2008].