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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: 30-Aug-2013