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Employee Plans Compliance Unit (EPCU)

The EPCU develops compliance projects and performs data analysis to focus on areas of potential non-compliance.

  • Taxpayers are initially contacted by correspondence, but we may follow up with additional letters and/or telephone calls.
  • Most issues are resolved without an on-site examination of the books and records of the plan, saving time and money for both the taxpayer and the IRS.
  • To date, the EPCU has conducted over 30,000 compliance checks.

Contact us with questions about current or past projects, or with your ideas for future projects. Include your phone number and the best time to reach you. We cannot respond via email.

Featured Projects

Continuous Projects

Current Projects

457(b) Plans of Non-Governmental (Exempt Organizations)
Diversification of Investments with Employer Securities in DC Plans
Form 5310-A
Form 5500 Non-Filer/DOL
Form 5500-EZ Excess Participant Loans Project
Hacienda – Cheque de la Conformidad - Espanol
Hacienda Compliance Project
Ineligible Employer – 403(b) Project
Improper Deduction Project
Missing/Invalid Business Code Project
Multiemployer Actuarial Certification
(Annual certification requirement)
Multiemployer Validation
Non-Governmental 457(b) Plans Project
Nonbank Trustees and Custodians
Partnership Investment Project
Terminated Plans with Outstanding Participant Loans

Approved Projects
These projects have been approved by the Project Selection Committee. The projects are then prioritized with other approved projects and may be started based on a variety of factors, including staffing resources, time commitments, and potential project workload volume.

Completed Projects

Projects with summary reports

Projects - summary reports in process


EPCU Project Selection Committee
How are EPCU projects approved?


EPCU Articles
An archive of articles related to the work in EPCU


Sample Letters
Letters you may receive during the course of the compliance contacts


Questions and answers about EPCU and the projects


A Plan Sponsor's Responsibilities
Tips for running your plan properly


Employee Plans Customer Account Services
For general questions about retirement plans or to inquire about your compliance check. If your question is about a current project, please include the project name in the subject line of your e-mail.

Page Last Reviewed or Updated: 18-Nov-2014