FIS Relius

CONTINUING PROFESSIONAL EDUCATION (CPE)
7.0 hours CPE credit based on a 50-minute credit hour for each program
6.0 hours CE/CLE credit based on a 60-minute credit hour for each program
Actual credit hours granted may vary. Final decision rests with the governing body.

Prerequisites:
There are no prerequisites or advanced preparations required for this intermediate level course. However, attendees should have a basic familiarity with: 1) the coverage testing requirements, and 2) allocating contributions in a defined contribution plan.

Instructional Delivery Method: Group – Live

SunGard's Relius Education Programs Earn Continuing Education Credit for ERPA Designees.*
SunGard's Relius Education has entered in to an agreement with the Office of Professional Responsibility, Internal Revenue Service (IRS), to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors and length of class hours. This agreement does not constitute an endorsement by the Office of Professional Responsibility as to the quality of the program or its contribution to the professional competence of the Enrolled Retirement Plan Agent.

SunGard maintains continuing education (CE) sponsorship status with the Joint Board for the Enrollment of Actuaries, the IRS Enrolled Retirement Plan Agents (ERPA) program, IRS Enrolled Agents program, ASPPA and NASBA. Members of these groups may report CE credit directly to the entities. Pre-approval of programs is not required.

SunGard pension seminars and conferences are designed to be acceptable to most other professional organizations for continuing professional education credit, including CFP, the ICB (for CRSP and CFTA), state bar associations, CPA boards, InFRE, PACE and HRCI for SHRM professionals. Members governed by these entities may be required to submit the program to them for approval before reporting their CE credit hours. Contact your governing body for details.

Generally, program approval requests for Continuing Legal Education (CLE) are submitted by SunGard for credit in the states where the programs are being conducted. In other states when possible, SunGard submits for CLE program approval when sponsor-only filing is required and only upon request by an attendee. SunGard needs at least six weeks’ notice prior to the program; credit is subject to approval by the appropriate jurisdiction. Attendees bear CE approval fees in those jurisdictions imposing per attendee fees.

For CLE in states where sponsor filing is NOT required, attendees themselves are responsible for submitting the program for approval, and for program approval fees, as well as fees for reporting CE credit hours, and any other associated fees.

Because of the administrative requirements of state insurance accrediting agencies, SunGard's Relius Education is not able to obtain CE approval for insurance professionals.

SunGard is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org.

For more information about Continuing Education, please send an email to relius.education@sungard.com.

Attention ERPAs and IRS Enrolled Agents!
*PTIN REQUIREMENTS FOR ERPAs and IRS Enrolled Agents
Do all Enrolled Retirement Plan Agents (ERPAs) and IRS Enrolled Agents have to have a preparer tax identification number (PTIN)? Some practitioners are questioning this, and the answer is generally, "No". As long as an ERPA or an EA does not prepare tax returns for compensation, a PTIN is NOT needed. For more information, see Notice 2011-47 and IRS's FAQ, "Enrolled Retirement Plan Agent Program (ERPA) - Do ERPAs need a Preparer Tax Identification Number (PTIN)?"

Collecting of ERPA and EA PTIN by CE Providers
The IRS mandates that IRS-approved Continuing Education Providers collect PTINs of ERPA designees and Enrolled Agents (EA) attending their programs and report that information to the IRS. Collecting the PTIN applies only if the ERPA or EA is required to have a PTIN. For an ERPA or EA without a PTIN, when the PTIN is requested, simply reply that you are not required to have a PTIN. There is no need to substitute the ERPA or EA enrollment number for the PTIN. CE providers continue to give credit for the program and issue a letter of participation to ERPAs and EAs who are not required by the IRS to also have a PTIN. The IRS only requires sponsors to report CE credit for the ERPAs and EAs that are required to also have a PTIN.

Reporting of CE Credits by ERPAs and EAs
The process for ERPAs and EAs to report CE credit has not changed. The ERPA or EA continues to self-certify that he/she has met the CE requirements.

So, there are no major changes for ERPAs or EAs this year. If an ERPA or an EA is not required to have a PTIN, CE reporting by providers is not required. ERPAs and EAs continue to follow the same renewal process as before, by self-certifying that the CE requirements for the enrollment period were met.