Employee Plans Compliance Unit (EPCU)

 

The EPCU works compliance checks and performs data analysis to focus on areas of potential non-compliance.

  • Taxpayers are initially contacted by correspondence, but EPCU 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 75 projects and conducted over 51,000 compliance checks.

For additional information on EPCU compliance checks, see EPCU – General FAQs.

Continuous Projects

Current Projects

Examination vs. Compliance Check PDF

Explanation of the difference

EPCU Overview

Video explaining the EPCU

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 email.