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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, but we may follow up with additional letters and/or telephone calls.
  • 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 completed close to 70 projects and conducted over 37,000 compliance checks.

Contact us with questions about current or past projects, or your ideas for future projects. We regret that we cannot answer technical questions unrelated to compliance checks. 

  • Include your phone number and best time to reach you
  • We cannot respond by e-mail or guarantee the security of any information submitted by e-mail

Continuous Projects

Current Projects

401(k) Plans Reporting IRC 4971(a) Tax (New)
Asset Mismatch Project
Complete Discontinuance
EFAST-2 Errors Project
Failure to Provide Benefits Project 
Form 5310-A
Form 5500-EZ First Return Filer Project
Form 5500-EZ Non-Filer Project
Form 5500-EZ Excess Participant Loans Project
Improper Deduction Project
Missing/Invalid Business Code Project
Missing Pension Feature Code Project

Multiemployer Certification Compliance Project
Multiemployer Validation  
     What We've Learned So Far - Project Findings

Nonbank Trustees and Custodians
Partnership Investment Project
Transfers From a Plan Project
Zero Participants 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 progress

Examination vs. Compliance Check
We explain the difference

EPCU Overview
Video explaining the EPCU

EPCU Project Selection Committee
How are EPCU projects approved?


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


Sample Letters
Letters you may receive during the course of the compliance contacts


Questions and answers about EPCU and the projects


A Plan Sponsor's Responsibilities
Tips for running your plan properly


Employee Plans Customer Account Services
For general questions about retirement plans or to inquire about your compliance check. If your question is about a current project, please include the project name in the subject line of your e-mail.

Page Last Reviewed or Updated: 02-Sep-2015