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Text of IRS Memorandum to TE/GE Examiners: New Process for Information Document Requests (PDF)

"The examiner will mail initial contact letters listed in the Internal Revenue Manual (IRM) to notify a taxpayer and POA when a return is selected for examination.... After 10 business days have elapsed, the examiner may then initiate contact with the taxpayer or POA by telephone.... The examiner will call the [taxpayer] to discuss the issue being examined and the items being requested on the [Information Document Request (IDR)].... Prior to mailing the IDR, the examiner and the taxpayer should agree on the response date ... If they cannot agree on a response date, the examiner will assign a reasonable response date.... If the taxpayer did not respond or if the response was not complete, the examiner must determine within 5 business days if an extension will be granted.... The first extension may be granted by the examiner.... If the taxpayer did not respond or if the response is still incomplete, the examiner may grant a second extension for up to 15 business days, but only after discussion with the manager and with the manager's approval.... If the information is not received after the second extension, the examiner will begin the Enforcement Process." [Control no. 04-1116-0028, Nov. 21, 2016]

Claim Denial Letter Is Only as Good as the Analysis Contained in the Medical Examiner's Report

"Don't rely on the mere conclusions by the independent reviewer and inform your independent medical reviewer that the reasons for the conclusions are as important as the conclusions themselves. That is because ... your denial letter is only as good as the analysis/reasons stated in the IME report." [Westfall v. Liberty Life Assurance Co. of Boston, No. 16-2921 (N.D. Ohio Feb. 28, 2018)]

Eighth Circuit: Independent Medical Examiner's Report Justifies LTD Denial (PDF)

Smith v. UNUM Life Insurance Company, No. 02-1068 (8th Cir. Oct. 2, 2002). Excerpt: UNUM sought input from [plaintiff"s treating physician] and offered [plaintiff] the opportunity to respond to the medical opinions of [the independent medical examiner] and [UNUM"s reviewing physician]. UNUM weighed all the evidence presented.... Certainly, reasonable minds could also disagree with their conclusions. Under our precedent, UNUM did not abuse its discretion.

IRS Tightens Plan Examination Process with New Rules for Plan Sponsors and IRS Examiners

"[The new IRS Memorandum centers] on the timing of the 'Information Document Requests' (IDR), which are central to an audit. The IDR is the manner in which the IRS collects the plan and employer information necessary to conduct the audit. The process has been relatively fluid in the past.... This is now changing, for both the plan sponsor and the examiner.... These new procedures appear to be aimed at instilling more discipline into the examination process."

Text of IRS Proposed Regs and Notice of Public Hearing: Special Enrollment Examination User Fees: Enrolled Agents

"This document withdraws a proposed regulation relating to the user fee for the special enrollment examination to become an enrolled agent. This document also proposes a new regulation to increase the user fee for the examination to recover the cost to the IRS of overseeing the administration of the examination. The withdrawal and proposal affect individuals taking the enrolled agent special enrollment examination. This document also contains a notice of public hearing on the new proposed regulation."

IRS Posts Employee Plans Examination Process Guide on Website

Excerpt: In response to the results of the Customer Satisifaction Surveys, the Employee Plans Examination function has developed the EP Examination Process Guide to help our customers through the examination process. The guide will clarify the various steps in the examination process and introduces to our customers resources that are available on the Retirement Plans web site.

IRS Employee Plans Examination Process Guide

"The Employee Plans Examination Process Guide clarifies the steps in the examination process and introduces resources for retirement plan compliance.... A general explanation of the EP Examination process from the initial contact through conclusion. It explains general examination techniques and procedures used to conduct examinations of qualified retirement plans." [Includes links to relevant IRS publications and forms.]

Enrolled Actuary Program Examination Booklet for May 2014 Exams (PDF)

Updated February 2014; 32 pages. Excerpt: "The actuarial knowledge requirement for enrollment is augmented by a requirement that a candidate have certain responsible pension actuarial experience. Through a combined knowledge and experience requirement, the Joint Board seeks to determine which applicants for the designation of Enrolled Actuary have the skills necessary to protect the interests of pension plan participant... Not all topics listed in the syllabus of this examination program are necessarily covered on any particular year's examination, nor are the examination questions necessarily confined solely to the listed topics or suggested readings."

DOL Ramps Up Examinations of 401(k) TPAs, Advisors

"Over the last 12 months, the [DOL] has quietly ratcheted up its examinations of firms that serve retirement plans, including brokerage firms, registered investment advisers and third-party administrators ... The Labor Department is examining how these companies get paid and whether their compensation poses a conflict of interest ... A Labor Department spokesman confirmed the examinations and said the effort is part of bigger push by the agency to examine all areas of employee benefits, including health and welfare plans."

California Court Upholds Post-FMLA Fitness for Duty Examination in Face of Safety Concerns

"The White decision may give employers a basis for seeking a medical opinion regarding an employee's fitness for duty (presuming the examination follows ADA guidelines), but the court made clear that examinations would not be appropriate in every case, and an employer seeking to request an examination should be prepared to demonstrate that the employee's condition 'impacted, or posed a risk to, the employee's work.' " [White v. County of Los Angeles, No. B243471 (Cal. Ct. App. Apr. 15, 2014)]