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, telephone and/or other media (not e-mail)
- 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 your ideas for future project. Please include a brief description of your idea, examples, and label your subject line "EPCU Project Suggestion"
- Non-Governmental 457(b) Plans Project
Seeking information about the characteristics and features of Top Hat plans
- Funding Deficiencies Project
If you file a return with a funding deficiency, you will hear from us.
- Multiemployer Certification Compliance Project
Follow-up to those not submitting annual certifications
401(k) Compliance Check Questionnaire Final Report
EPCU Project Selection Committee
A Plan Sponsor's Responsibility
Please submit any questions you have about a letter you received or a general question about the functions of this Unit. If your question involves one of the current projects above, please include the project name in the subject line of the e-mail.