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 23,000 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."
- 401(k) Compliance Check Questionnaire Final Report
Report, highlights chart and other resources relating to the Questionnaire
- Data Analysis Validation Missing Pension Feature Code Project
What about those returns that do not list a pension feature code or have codes missing?.
- Hacienda – Cheque de la Conformidad - Espanol
The compliance check letter for the Hacienda Project, in Spanish.
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.