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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, 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.

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

401(k) Compliance Check Questionnaire Final Report
Report, highlights chart and other resources relating to the Questionnaire

EPCU Project Selection Committee
How are EPCU projects approved?.

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

Multi-Project Letters
A sample of letters you may receive during the course of the compliance contacts.

FAQs
Questions and answers about EPCU and the projects.

Completed Form 2848 Example
A sample Form 2848 to help you complete yours correctly.

A Plan Sponsor's Responsibility
Tips to run your plan properly.

Contact Us

NOTE: General Questions About Retirement Plans
Technical and procedural questions about your retirement plans are answered by EP Customer Account Services. Questions should be directed to (877) 829-5500 (toll-free number).

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.

Page Last Reviewed or Updated: 22-May-2014