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Examinations and Enforcement

EP Examinations is responsible for overseeing compliance with the retirement plan provisions of the Internal Revenue Code, including the protection of plan assets and of the interests/rights of participants. This is accomplished by conducting examinations to analyze operational features of retirement plans. A centralized examination case selection and review process is used to enhance consistency of enforcement activities and to focus resources on the areas of highest noncompliance.

Priorities and Goals
Examination priorities for Employee Plans

Articles by the Director of Examinations
Insights on retirement plan topics uncovered during audits

Internal Controls Protect Your Retirement Plan
Review procedures to help you find and prevent mistakes in administering your plan

Abusive Tax Transactions
Abusive tax avoidance transactions involving retirement plans undermine the confidence in our voluntary tax system.

International Issues Affecting Retirement Plans
International tax compliance is an IRS-wide priority, and EP is focused on addressing abuse.

Employee Plans Compliance Unit (EPCU)
Did you receive a compliance check letter? Will you be getting a letter soon? Find more information.

EP Examination Projects
Results from various examination projects, including listings of most frequent errors and tips on how to avoid these errors.

EP Compliance Trends & Tips
Results and findings from past and current EP examinations that identify compliance risks and recurring plan issues.

Compliance Programs/Initiatives
Plan specialty (403(b), 457, 401(k), multiemployer), large employer plans and Employee Plans Compliance Unit (EPCU) activities.

Audit Closing Agreement Program
The Employee Plans Compliance Resolution System (EPCRS) enables sponsors of retirement plans that have experienced compliance violations to preserve the tax benefits of their plans. If plan errors are found during an EP examination, help is available through the Audit Closing Agreement Program (Audit CAP). 

Guidelines for EP Examinations Employees
Locate Field Directives, Examination Guidelines, and other useful information.

EP Examination Process Guide
Help with the EP examination process, including steps in the examination process and available resources.

Form 5500 Corner
Filing tips and updates, notices, and other helpful materials to assist you in preparing your Form 5500 returns.

Form 5330 Corner
Filing tips and updates, notices, and other helpful materials to assist you in preparing your Form 5330 returns.

EP Examinations Office Structure/Contacts
The organizational structure and contacts for the IRS Office of EP Examinations.

Page Last Reviewed or Updated: 28-Apr-2014