Have you discovered the IRS’s EP CPE texts? The Employee Plans Division of IRS annually publishes a series of articles known as the Employee Plans Continuing Professional Education (CPE) Technical Instruction Program, which are apparently written and designed for training of IRS personnel. There are articles for 1998, 1999, 2001, 2002, 2003 and 2004 available online for viewing.
Practitioners may find them useful from time to time. For starters, try this one on Church Plans, another on EGTRRA, or this one on Compensation written in a less formal rhetoric:
Often when the word compensation is spoken, a vision of dollar signs flash inside your head and a smile creeps onto your face. There are not many things that could create this effect with just a simple word. You would think that this word presents a simple idea, but just the opposite is true. The term compensation plays a significant role in retirement plan development.The definition of compensation in retirement plans could be the difference between getting a hundred dollars more in your employer contribution, allowing you to contribute more to your 401(k) arrangement, or increasing the opportunity for growth with your retirement funds. . . .