Employee Plans Learn, Educate, Self-Correct and Enforce (LESE) Projects


LESE examinations are the random selection of approximately 50 returns with similar characteristics that we believe may reveal problems. We use focused examinations to measure compliance levels of the selected groups’ retirement plans.

"LESE" stands for:

  • Learn – Discover all we can about compliance issues using small samples.
  • Educate – Publish examination results to let the public know about our examination findings.
  • Self-Correct – Give plan sponsors an opportunity to use our published information about a specific compliance problem to perform a self-audit, and, if necessary, self-correct using one of our correction programs.
  • Enforce – Expand the scope of the examination to other plans with the same plan characteristics as warranted.

Completed LESE project results and findings: