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 Benefits Practitioner | Plan Participant/Employee | Plan Sponsor/Employer

Employee Plans Compliance Unit (EPCU)

 

The EPCU develops compliance projects and performs data analysis to focus on areas of potential non-compliance. Taxpayers are contacted by correspondence, telephone and/or other media (not e-mail) and most issues are resolved without an on-site examination of the books and records of the plan. Simple verification or clarification of issues results in savings of time and money for both the taxpayer and the IRS. To date, the EPCU has conducted over 16,000 compliance checks.

Do you have an idea for a future project? We would like to hear your suggestions. Please contact us with a brief description of your idea and any general examples that led you to think of your proposal. Please place "EPCU Project Suggestion" in the subject line of the e-mail.

Featured Project - Single Employer DB Plans Under PPA
Information on the project, including the letter requesting written confirmation.

Hacienda – Cheque de la Conformidad - Espanol
The compliance check letter for the Hacienda Project, in Spanish.

Current Projects

403(b) Universal Availability Higher Education Project
Form 1099R-72(t) Project - NEW
Form 5330 - 4979 Excise Tax
Form 5500 Non-Filer
Funding Deficiencies Project
Hacienda Compliance Project
Multiemployer Actuarial Certification/WRERA Elections Project
(Annual certification requirement)
Multiemployer Certification Compliance Project
(Follow-up to those not submitting annual certifications)
Nonbank Trustees and Custodians
Partial Termination/Partial Vesting
 Partnership Investment Project - NEW
Plan Participant Project
Proposed Amendment Timely Executed (PATE) Project - NEW
Simplified Employee Pension Plans (SEPs) Project
Termination Project

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

EPCU Project Selection Committee
How are EPCU projects approved?.

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

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

FAQs
Questions and answers about EPCU and the projects.

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: December 05, 2011