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 70 projects and conducted over 41,000 compliance checks.

Hear our webinar and watch our video on updates in the unit and our recent projects results.

Continuous Projects


Current Projects

5310-A Filing Project, Phase II
Asset Mismatch Project
Data Analysis Verification Project
Favorable Letter/Non-Filer Project
Final Return with Assets Project
Form 5310-A
Form 5500-EZ First Return Filer Project
Form 5500-EZ Non-Filer Project
Form 5500-EZ Excess Participant Loans Project

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

Nonbank Trustees and Custodians
Non-Governmental 457(b) Excess Deferrals Project
A Second Look: Partial Termination Project (New)
     What We Learned in the First Project
SIMPLE IRA Plans - Eligible Sponsors Project (New)
Single Account 401(k) Project (New)
Sole Proprietor Participation Project
 

Approved Projects
These projects have been approved for further development by the Project Approval 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.

Examination vs. Compliance Check
We explain the difference
 

EPCU Overview
Video explaining the EPCU
 

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

 

FAQs
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.