EMPLOYEE PLANS CPE TECHNICAL TOPICS FOR 2001
-280- Training 4213-020 (Rev. 11/2000)
CHAPTER 4--EMPLOYEE PLANS COMPLIANCE RESOLUTION
SYSTEM
by Maxine Terry, Carlton Watkins and Joyce Kahn (Reviewer)
EMPLOYEE PLANS
TECHNICAL
INTERNAL REVENUE SERVICE
TAX EXEMPT AND GOVERNMENT ENTIIITIIIES
TABLE OF CONTENTS
EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM ...................................................... 280
I. INTRODUCTION................................................................................................................................. 282
II. REVENUE PROCEDURES APPLICABLE TO EPCRS ................................................................ 283
III. REVENUE PROCEDURE 2000-16.................................................................................................. 283
A. BACKGROUND.................................................................................................................................... 283
B. CLARIFICATIONS ................................................................................................................................ 284
C. EXPLANATIONS PERTAINING TO APPENDIX B..................................................................................... 285
D. APPENDIX A AND APPENDIX B .......................................................................................................... 287
E. APPENDIX B ....................................................................................................................................... 287
REV. PROC. 2000-16 ............................................................................................................................... 295
PART I. INTRODUCTION TO EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM295
SECTION 1. PURPOSE AND OVERVIEW ........................................................................................ 295
SECTION 2. EFFECT ON PROGRAMS.............................................................................................. 297
PART II. PROGRAM EFFECT AND ELIG