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EP Quality Assurance Bulletins

The Employee Plans Quality Assurance Staff (EP QAS) reviews and analyzes case files in an effort to improve accuracy and quality and to discover opportunities for improvement. The EP QAS issues Employee Plans Quality Assurance Bulletins (QABs) on topics of interest to ensure the consistent processing of case files by EP Specialists.

Initially, these QABs were developed as an internal resource tool but practitioners may find these QABs helpful when preparing their requests for determination letters or when responding to requests from the IRS.

Note: These QABs are a resource intended for our agents' use and may not be relied upon. They are updated periodically to reflect changes in positions or procedures.

Date	Subject
10/24/2011	Verification of Prior Plan Documents in the Absence of a Determination Letter
12/11/2009	Correcting Pre-Approved Master, Prototype and Volume Submitter Plan Language (QAB 2008-2 Revised)
12/07/2009	Code Sections Which May Be Incorporated By Reference
12/03/2009	Proper Use of Caveats
12/15/2008	EGTRRA Staggered Remedial Amendment Period and Remedial Amendment Cycle for Pre-Approved Defined Contribution Plans (Revised)
06/10/2008	Adverse Procedures - Determinations
04/03/2008	Multiemployer Plans: Determination Procedures
09/27/2007	EGTRRA Staggered Remedial Amendment Period and Remedial Amendment Cycle for Individually Designed Plans
09/08/2006	Verification of Prior Plan Documents in the Absence of a Determination Letter
02/14/2006	Part-Time Employees Revisited
01/06/2006	Fraud Referral Procedures
07/06/2005	Request for Technical Advice Memorandum (TAM) and Technical Expedited Advice Memorandum (TEAM)
06/08/2004	Processing of Examination Referrals
06/04/2004	Multiple Employer Plans: Determination Procedures
04/08/2004	Case File Assembly
02/26/2003	Processing Determination Letter Applications Involving Plan Mergers, Consolidations, Spinoffs, or Transfers of Plan Assets or Liabilities
01/07/2002	Interested Party Comments
07/18/2001	Verification of Prior Plan Documents in the Absence of a Determination Letter
01/25/2001	Return of Applications for Lack of Response
01/25/2001	Fail Safe Provisions
02/16/1996	Determination Letter Issues

Page Last Reviewed or Updated: 2013-01-24