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EP Team Audit (EPTA) Program - EPTA Compliance Trends & Tips

Trends are plan mistakes that IRS Employee Plans sees recurring in large case audits and voluntary compliance submissions. These trends are categorized as follows:

It is important to note that the earlier a plan mistake is detected and corrected, the cheaper it is to fix. It also precludes the mistake from affecting other areas of the plan. For instance, improperly excluding an employee from the plan for many years could lead to a mistake affecting not only the plan participant, but overall nondiscrimination testing, and other plan operations completed in the years in question.

The following links provide more information on the EPTA program and on finding, fixing, and avoiding plan errors.

 

Page Last Reviewed or Updated: 13-Nov-2013