PRESOL | U | Highly-specialized Employee Plans pension training materials specifically designed for EP Agents, including advanced CPE and Phase materials. Also, face-to-face and Centra instruction of pension materials to EP agents.

FBO DAILY ISSUE OF SEPTEMBER 24, 2008 FBO #2494
SOLICITATION NOTICE

U -- Highly-specialized Employee Plans pension training materials specifically designed for EP Agents, including advanced CPE and Phase materials. Also, face-to-face and Centra instruction of pension materials to EP agents.

Notice Date: 9/22/2008
Notice Type: Combined Synopsis/Solicitation
NAICS: 541199 — All Other Legal Services
Contracting Office: Department of the Treasury, Internal Revenue Service (IRS), National Office Procurement (OS:A:P), 6009 Oxon Hill Road, Suite 500, Oxon Hill, Maryland, 20745
ZIP Code: 20745
Solicitation Number: TIRNO-08-Q-00251
Archive Date: 10/11/2008
Point of Contact: Nicholas R. Olson, Phone: 202 283-1303
E-Mail Address: nicholas.r.olson@irs.gov
Small Business Set-Aside: N/A
Description: <h4> Background </h4> <h5> EP history and status of training </h5> During the past several years, EP has had fewer personnel resources that can be devoted to developing training materials, including developing phase and CPE texts as well as providing instruction to EP agents. As a result, EP does not have sufficient resources to develop and implement various training projects that are critical in addressing the current training needs of the EP agents. <h5> Purpose of contract </h5> The purpose of this contract is to provide additional resources for various training projects, as well as work with graduate law students, who can also provide EP with additional personnel resources. EP’s long term goal is to hire additional personnel so that EP has sufficient resources to develop and implement various training projects without significantly impacting field personnel. Such a staff can ensure that EP agents have the best training materials so that they can stay current and understand the frequent and significant changes that take place in the pension area. <h4> Scope and purpose/objectives </h4> <h5> Scope of duties </h5> The scope of the contractor's duties will include developing and teaching EP training materials. The purpose of these training materials is to increase EP technical employees’ skill in recognizing and applying retirement plan issues in his/her work. The duties will also involve supervising graduate law students who will develop training materials. Unless otherwise specified in this Statement of Work, the contractor will have sole discretion as to the sequence of performing the duties under the contract. EP personnel will not have day to day supervisory responsibility of the contractor. However, many of the duties described below will require the contractor to be part of a team of instructors or writers. <h5> Objectives </h5> There are three overall objectives: Develop EP training chapters to be used for EP CPE and Phase instruction. Develop EP training chapters to be used for EP CPE and phase instruction in conjunction with graduate law students of various law schools. This includes supervision of such students and editing their work product. Teach EP agents various EP CPE and phase courses, including both classroom and Centra environments. <h5> Length of contract </h5> This is an approximately 8 month contract, which will end during the month of May, 2009. This contract assumes 22 working days per month, and eight hours for each workday. The total hours that will be paid under this contract are 1307. Scope and purpose/objectives, Continued <h5> Estimated time for each objective </h5> The estimated time for each objective is as follows:  1. Developing EP training chapters, including editing chapters from both the graduate law students and the embedded training team—720 hours or 55% of contract time,  2. Supervising graduate law students- 160 hours or 12% of contract time,  3. Teaching EP courses as well as other duties (see below) – 427 hours or 33% of contract time. <h4> Specific tasks -- overview </h4> <h5> Introduction </h5> The table below will provide a list of specific tasks to be completed by the contractor by the end of the contract: Task Description of Task 1 Develop two CPE chapters (see below for specific content) 2 Supervise graduate law students who will re-write and update Two chapters from Phase V, Phase VI, (see below for specific content). Estimated number of students – 5-7. 3 Edit and format chapters after graduate students finish their assignments 4 Coordination with Law Schools’ administrative staff and professors 5 Teach 24 hours-Non-EPTA course (see specific topics below). 6 Teach 12 (6 chapters, 2 times per week) Phase IV Centra sessions, including preparing PowerPoints (see specific chapters below). 7 Research, editing, and formatting other CPE chapters as designated by Embedded Training Team (with input from the CPE Advisory Group). <h4> Task Training Team </h4> <h5> Definition of task training team </h5> A Task Training Team will be assigned to each task. This team will be responsible for reviewing and approving the work in progress drafts and completed projects for each task. Team members include the EP Embedded Training Team, senior EP agents who are designated by EP Mangement and the TE/GE L & E representative. <h5> Contractor’s coordination with Teams </h5> The Contractor will be in constant communication with various members of the applicable Task Training Team. For example, some members of the team may be reviewing examples, or upon review, suggest additional examples or illustrations for the text. Other members of the team may be reviewing the Contractor's work. The specific duties with respect to the Task Training Team will be described below. <h4> Task #1-Developing two CPE chapters </h4> <h5> Overview and general responsibilities </h5> The contractor will work closely with the applicable Task Training Team. The contractor will develop EP training chapters for either Centra supplemental sessions or CPE instruction. The contractor will provide a weekly update and drafts of the progress with respect to these chapters. <h5> Estimated Hours to develop chapters </h5> The contractor will keep track with respect to the number of hours that were spent on each chapter. The contractor will have 160 hours to develop each chapter for a total of 320 hours. <h5> Delivery of chapters </h5> The chapters will be delivered by January 30 for final review. The chapters will be completed by March 30. The two chapters are as follows:  1. A 401(k) chapter on the ADP test, and  2. A 401(k) chapter on correction methods. <h5> Chapter on ADP test </h5> A chapter on the 401(k) final regulations covering the Actual Deferral Percentage test. <h5> Overall objectives of ADP chapter </h5> EP agents should be able to distinguish between the current and prior year method used to calculate the ADP test, as well as correctly review each method. Agents should be able to recall the additional rules for the prior year testing method, including: The rules for changing the testing method, the situations permitting a change to the prior year testing method, Continued on next page Task #1-Developing two CPE chapters, Continued Overall objectives of ADP chapter (continued) The calculation of the ADP under the prior year testing method for the first plan year, The plans using different testing method for the ADP and ACP test, and  5. The rules for plan coverage changes. <h5> Other aspects of chapter </h5> Such chapter will also include a discussion of the definition of highly compensated employees under section 414(q), as well as the definition of compensation as defined under section 414(s). EP agents should be able to recall the definitions of highly compensated employees and compensation that are used to calculate the ADP test. <h5> Applicable published guidance and nature of chapter </h5> In meeting these objectives above, the chapter will be based on the 401(k) final regulations as well as other publish guidance to explain the above technical requirements. In addition, the chapter will include examples and illustrations to explain these requirements. The specific nature and number of examples and illustrations will be determined in conjunction with an EP reviewer and an EP audit consultant. Continued on next page Task #1-Developing two CPE chapters, Continued <h5> Chapter on correction methods </h5> The contractor will also be responsible for developing a chapter on the 401(k) correction methods. The objectives of the chapter are as follows: EP agents should be able to recall the available correction methods under section 1.401(k)-2 (b), EP agents should be able to review qualified nonelective contributions or qualified matching contributions amounts to verify that these amounts properly correct an ADP failure, EP agents should be able to review distributions used to correct an ADP failure, EP agents should be able to recall the methods of allocating income, EP agents should be able to recall the tax treatment of corrective distributions, EP agent should be able to review the recharacterization of excess contributions which are used to correct an ADP failure, and EP agents should be able to recall the rules applicable to all corrections, as provided in section 1.401(k)-2(b)(4). <h5> Guidance for chapter </h5> In meeting the objectives above, chapter will be based on the final 401(k) regulations, as well as examples and illustrations to explain the above technical requirements. <h4> Task # 2-Supervising graduate law students </h4> <h5> Overall responsibility </h5> The contractor will supervise graduate law students for the spring semester, starting in January 2009. The contractor's duties will be to help the students write two specific technical pension chapters for Phases V and VI. For details on these topics, please see below. In supervising these law students, the contractor will be responsible for teaching the students the appropriate writing style for EP agents, as well as legal research and pension law. The contractor will also be responsible for explaining the structure of EP, as well as the functions of an EP agent. The specific duties are described immediately below. <h5> Providing targeted assignments </h5> The contractor will provide targeted writing assignments, breaking down each chapter into discrete sections to be worked on by the students. At the beginning of each writing assignment, the contractor will explain to each student the overall technical requirements, including the pension law and other published guidance. <h5> Legal research </h5> At the beginning of each writing assignment, the contractor will review with each student an overview of the specific legal research necessary for such assignment. In addition, the contractor will review the published guidance that is necessary to carry out the writing assignment. The contractor will have an ongoing responsibility of teaching specific legal research to the students as the writing assignments progress. The level of legal research to be taught to each student will depend on the student's skills and prior experience. <h5> Writing style </h5> At the beginning of each assignment, the contractor will explain the writing style for developing the EP chapters. The contractor will also have an ongoing responsibility to explain the writing style in more detail as needed for each student. Thus, this responsibility will vary, depending on the writing experience and skills of each student. Continued on next page Task # 2-Supervising graduate law students, Continued <h5> Review work, provide writing instructions </h5> The contractor will be responsible for reviewing the work of each student on a weekly basis. This review is to ensure that each student is correctly progressing with the assignment. The contractor will review the technical content as well as the writing style of each student's work. After this review, the contractor will be responsible for editing, as well as providing the student with specific instructions to improve the student’s work. As with other tasks in this section, this responsibility will vary, depending on the writing experience and skills of each student. For example, the contractor may have to make extensive edits to a particular student's work, while not making many changes to other students’ work. <h5> Specific chapters for graduate law students </h5> Re-write chapters 3 (Phase V) and 2 (Phase VI) with respect to minimum funding, and Re-write chapter 1 of both phases V and VI with respect to the calculation of the present value of accrued benefits, and minimum contributions. <h4> Task # 3-- editing and formatting the graduate students’ chapters </h4> <h5> Editing the chapters </h5> After the students have completed their writing assignments and have turned in their chapters, the contractor will have a responsibility of reviewing the chapters and make any final edits as appropriate. The chapters will also be reviewed by the applicable Task Training Team. The contractor will make any edits as deemed necessary by the team, including adding additional examples, illustrations, or explanations. <h5> Formatting the chapters </h5> After the chapters receive final approval, the contractor will be responsible for formatting the chapters in the infomapping format that is currently used by EP. <h4> Task # 4, Coordination with Law Schools’ administrative staff and professors </h4> <h5> Overall duties </h5> The contractor will be responsible for coordinating with applicable law schools with respect to the selecting the students as well as ensuring that the students receive credit towards their LLM degree. The contractor will also be responsible for working with the professors to identify the students’ strengths and weaknesses before selections are made. <h4> Tasks # 5 and 6—teaching responsibilities </h4> <h5> Teach 24 hours-Non-EPTA course </h5> The contractor will be responsible for teaching 24 hours of the EP Non-EPTA course. The contractor may prepare PowerPoints or other teaching aids to help EP technical employees understand the material. The Student Guide has already been developed. The contractor will be responsible for creating lesson plans for the chapters he/she is teaching. The contractor will teach the following chapters:  1. Highly Compensated Employees,  2. Controlled Groups, and  3. The ADP test. <h5> Teach 6 chapters of Phase IV via Centra </h5> The contractor will be responsible for teaching 6 chapters of Phase IV. Each chapter will be taught twice per week via Centra. The contractor will also be responsible for developing PowerPoints and lesson plans for each of the 6 chapters. The Contractor will be working with the Task Training Team with respect to these topics. Depending on the topic, the Contractor may also present a Centra session with a senior EP agent. The Phase IV text has been developed. The contractor will be responsible for teaching the following 6 chapters:  1. Defined Contribution Plan Terminations,  2. Controlled Groups,  3. Employees vs. Independent Contractors,  4. Summons,  5. Revocations, and  6. Correction Programs. Note that the specific topics are subject to change, depending on the discretion of the EP Management. <h4> Task # 7, Research, editing, and formatting other CPE chapters </h4> <h5> Overview </h5> The contractor will be responsible for research, editing, and formatting other EP training chapters as designated by the embedded training staff. The contractor will work with the Task Training Team as part of a team in working on these chapters. The specific assignments are to be determined at a later date. <h4> Description of deliverables </h4> <h5> Deliverable for task #1 </h5> The deliverables for this task are two completed CPE chapters, one chapter with respect to the ADP test, and the other chapter with respect to the 401(k) correction methods (see above for specific content). This deliverable will also include drafts submitted by the contractor to the embedded training team for the team’s review and acceptance (see section below). <h5> Deliverables for tasks #2, #3 and #4 </h5> The deliverables for this task are 2 chapters with respect to Phase V and VI (see above for specific content). The deliverables for this task will also include drafts submitted by the contractor to the embedded training team for the team’s review and acceptance. <h5> Deliverables for tasks # 5 and #6 </h5> The deliverables for these tasks are the lesson plans, PowerPoints, and instruction for these courses described above. The deliverables for this task will also include drafts submitted by the contractor to the embedded training team for the team’s review and acceptance. <h5> Deliverables for task # 7 </h5> The deliverables for this task are the chapters that are assigned to the contractor for review, research, or editing by the embedded training team. <h4> Time for performance/delivery schedule </h4> Task Description of Task Allotted hours (out of 1760 total) Time of delivery 1 Develop two CPE chapters 320 hours (160 hours per chapter) March 30, 2009 2 Supervise graduate law students who will re-write and update Phase V, Phase VI, and one CPE chapter (see below for specific content). Estimated number of students – 5-7 160 hours (12% of contract time) End of Spring Semester, 2009 3 Edit and format chapters after graduate students finish their assignments 107 hours End of Contract 4 Coordination with Law Schools’ administrative staff and professors 40 hours Fall semester, September 2008, Spring semester, January 2009 5 Teach 24 hours-Non-EPTA course (see specific topics below). 144 hours (120 hours of preparation time) November, 2008 and June, 2009 6 Teach 12 (6 chapters, 2 times per week) Phase IV Centra sessions, including preparing PowerPoints (see specific chapters below). 156 hours (12 hours instruction, 24 hours preparation per session) Centra sessions to begin January 09 7 Research, develop, editing, and formatting other CPE and Phase chapters as designated by Embedded Training Staff 380 hours During term of Contract. Total hours under the contract 1307 <h4> Acceptance and Inspection Criteria Performance standards </h4> <h5> Overview </h5> Due to the length of the contract and the various responsibilities outlined above, including supervision responsibilities, the contractor will submit progress reports every two weeks, along with any drafts, PowerPoints or lesson plans that have been developed during the two-week period. The contractor will also submit a time report detailing the number of hours worked on each task, along with such progress during the two-week period. <h5> Time report </h5> Every two weeks, the contractor will submit a detailed time report (see Appendix A) which provides the number of hours that were worked on each project and a description of the progress made for such period of time. As provided in the attachment, the specific project refers to the specific chapter that is being developed or taught. <h5> Progress of project </h5> The contractor will be required to submit a partial draft of any specific project for each graduate student, and for any other project in which the Contractor spent 5 or more hours. The contractor will be responsible for providing a detailed description of the progress for any project in which the contractor spent any time. Each completed task project will be reviewed as appropriate by the applicable Task Training Team. Advice will be provided to the teams by the EP Training Advisory Committee or EP CPE Advisory Group. <h5> Planned activities </h5> The time report for a two-week period will also include the planned activities for the next two weeks. This will allow the Task Training Team to see the contractor's progress, as well as to work with the contractor as to the priorities of the deliverables. Continued on next page Acceptance and Inspection Criteria Performance standards, Continued <h5> Acceptability of products </h5> At the end of each two-week period, the contractor will have a conference call with the EP Embedded Training Team to go over the time report and discuss the progress of the projects that the contractor worked on during those two weeks. Within the next two business days after the submission of the time report, the embedded training team will review the time report and the drafts that were submitted by the contractor. The embedded training team will also submit the time report to the manager of the program management staff. If the drafts are produced by graduate law students, the drafts will be judged for quality, taking into account the supervisory time spent by the contractor. Work in progress drafts produced by the contractor will review by applicable Task Training Team to judge the quality, taking into account the nature of the assignment and the time spent by the contractor. The Task Training Team will use its past experience in writing, developing lesson plans, PowerPoints, supervising graduate law students and preparing for instruction in determining whether the progress on the various projects are appropriate for the hours submitted on the time report <h5> Authorization of hours </h5> Within ten business days after the contractor submits a time report and work in progress drafts for a two-week period, the Task Training Team will authorize the number of hours for payment under the contract. If the contractor has not submitted sufficient progress to justify the number of hours under the time report, the Task Training Team can reduce the number of hours with respect to the time report. Continued on next page Acceptance and Inspection Criteria Performance standards, Continued Authorization of hours (continued) Before a final decision is reached by the Task Training Team with respect to the reduction in hours, the team must have a conference with the contractor to propose the reduction. This conference will give the contractor an opportunity to justify the number of hours or to correct the deficiencies found by the team. After the conference, the embedded team may reconsider the initial reduction. The team must render a final decision for reduction within 10 business days after the contractor submits a time report for the two-week period. If the contractor disagrees with the reduction in the number of hours, the contractor may request the conference with the manager of the program management staff. <h5> Conference with contractor, team, and manager </h5> At the end of a four-week period (a period encompassing two time reports), the contractor will have conference calls with the applicable Task Training Teams and the manager of the program management staff to discuss the progress of the various projects per each task. In addition, the contractor will discuss the goals for the next four weeks. The manager of the program management staff and the applicable Task Training Team will have an opportunity to review any drafts submitted by the contractor during the four-week period under review, and discuss such drafts with the contractor. <h4> Contractor furnished property </h4> <h5> Overview </h5> The contractor must furnish all other equipment necessary to complete performance, except what is provided by the government. <h4> Applicable documents </h4> <h5> Overview </h5> No specific documents are needed. However all training materials must be developed in the infomapping format. <h4> Key Personnel/Experience </h4> <h5> Key personnel/ experience </h5> The contractor must have the following minimum mandatory qualifications:  1. 20 years or more experience in a position with an accounting firm, law firm, or actuarial firm specializing in the pension area. If a sole practitioner, 80% or more of time devoted to pension issues.  2. A law degree at an accredited law school.  3. A Masters in tax (L.L.M.)  4. A Masters in education from an accredited university.  5. An undergraduate degree in English.  6. 15 years or more experience in publishing articles in the pension area. Must show publication dates. Editing experience preferable.  7. Teaching experience at an accredited law school, including teaching legal writing and research for at least one semester.  8. Other teaching/lecture experience at nonprofit organizations, including the American Bar Association or State Bar Associations. Such teaching must be in the pension area.  9. Experience in writing or teaching pension materials for EP in conjunction with graduate law students. <h4> Security/conflict of interest/nondisclosure </h4> <h5> Overview </h5> Contractor will not have access to any taxpayer records. During the period of the contract, the contractor will not engage in the practice of law or render advice on any pension matters. The current restrictions for IRS employees with respect to outside employment apply to the contractor during the term of the contract. <h4> Appendix A, Time Report </h4> <h5> Introduction </h5> Below is the time report that the contractor will be required to submit every two weeks. This report will be in the Excel program, and the contractor will be required to provide all of the information on this report. Time Report for Statement of Work Task Specific Project Hours Draft Attached-(Y/N) Description of Progress Planned activities for next two weeks Draft Chapters ADP chapter Correction methods Supervising Law Students Calculation of the present value of accrued benefits, and minimum contributions, Chs 1 Minimum funding, Ch 3, Ch 5 Coordination with law schools Review responsibilities Minimum funding, Ch 3, Ch 5 Calculation of the present value of accrued benefits, and minimum contributions, Chs 1 Teaching Responsibilities-Non-EPTA Highly Compensated Employees Controlled Groups Actual Deferral Percentage Test Continued on next page Appendix A, Time Report, Continued Time Report for Statement of Work Task Specific Project Hours Draft Attached-(Y/N) Description of Progress Planned activities for next two weeks Teaching Responsibilities-Phase IV-Centra Defined Contribution Plan Terminations Controlled Groups Employees vs. Independent Contractors Summons Revocations Correction Programs Research, editing, and formatting other CPE chapters
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U -- Highly-specialized Employee Plans pension training materials specifically designed for EP Agents, including advanced CPE and Phase materials. Also, face-to-face and Centra instruction of pension materials to EP agents.