EP Published Guidance
Published guidance includes the Code, regulations, revenue procedures, revenue rulings, notices and announcements.
Phone Forum – Employee Plans
Upcoming and recently held phone forums on various retirement plan topics including, if available, forum transcripts and handout materials.
EP Examination Guidelines
Guidance on specific technical topics relating to qualified retirement plans.
Retirement Plans Check-Up
Three-step approach designed to help business owners properly operate their retirement plans.
EP Compliance Trends and Tips
Results and findings from past and current EP examinations that identify compliance risks and recurring plan issues.
Listing of Required Modifications (LRMs)
A collection of information packages designed to assist in drafting or re-drafting plans to conform with applicable laws and regulations.
Alert Guidelines, Explanations & Plan Deficiency Paragraphs
Forms and documents used by Employee Plans Specialists during their review of retirement plans. Review these items prior to submitting a determination letter application to the Service.
EP CPE Texts
A series of articles published by the IRS as the Employee Plans Continuing Professional Education Technical Instruction Program.
Retirement Plans Frequently Asked Questions
General information about subjects of interest to retirement plans.
Contacting Missing Participants or Beneficiaries
The IRS Letter-Forwarding Program can assist you in contacting missing participants or beneficiaries.
Newsletters
Newsletters issued periodically during the year with retirement plan information from the office of Employee Plans (an operating unit of the Tax Exempt and Government Entities (TE/GE) Division).
Review Your Client’s Retirement Plan
Questions you can use to get the conversation started.
Disaster Relief Information
The Service has provided a variety of disaster relief measures for retirement plan sponsors including early distributions, leave donations, filing and funding relief and help from the IRS and Department of Labor.
EP Customer Account Services
Contact us for answers to technical and procedural retirement plan questions.
