Employee Plans Compliance Unit (EPCU) - Current Projects- Proposed Amendment Timely Executed (PATE) Project
Why did I receive an EPCU Compliance Check Letter?
You received a determination letter (from 2006 to present) with a proposed caveat indicating the letter is subject to the adoption of the proposed amendment(s) timely under section 401(b) of the Code.
Code section 401(b) grants 90 days from the date on the determination letter to formally adopt a plan amendment to update the plan document to be in form compliance.
What is the EPCU attempting to determine?
We want to confirm you adopted the plan amendments timely.
What actions do I need to take?
First, forward the request to the office or department with primary responsibility for the day-to-day administration of your employee benefit programs. Please send in a copy of the prior determination letter and the adopted amendment (signed and dated). The plan sponsor or POA may send in the response to the Internal Revenue Service by fax or mail. Please review Form 886-A and return your response items to the person listed in the contact letter. You may also furnish any other documents or clarifying material that you believe will be helpful to us for review. If you need additional time, please contact the person whose name is listed on the cover letter to request an extension prior to the response due date.
If You Have Questions
Please feel free to contact person listed in the cover letter with questions about this project and how it relates to your situation.
The content of this project is the result of collaboration between Rulings & Agreements and Examinations areas within Employee Plans of Tax Exempt and Government Entity (TE/GE). EPCU will mail the compliance contact letter and information request to a random national sample of over 504 plan sponsors. The information request includes a Form 886-A. If the sponsoring organization appears compliant, the contact will be resolved, and we will issue a closing letter notifying the sponsoring organization.
The information gathered from this project will result in a report issued by the IRS describing responses and identifying areas where we need additional education, guidance, or outreach.
- Form 2848 (Instructions), Power of Attorney and Declaration of Representative
- Publication 794, Favorable Determination Letter