EP Examination Guidelines
The Employee Plans Examination Guidelines provide guidance for Employee Plans specialists on specific technical topics relating to qualified retirement plans.
Because all retirement plan examinations are different, these guidelines are not meant to cover all situations, but to be a guide and reference for Employee Plans examiners. Consequently, the examiners may modify the techniques based on the actual examination issues encountered.
These guidelines are not a comprehensive statement of the IRS legal position on the issues covered and cannot be relied upon or cited as authority. They are for assisting the examiner in performing an audit of certain issues. Each issue may not be relevant in every examination.