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 87 projects/strategies and conducted over 53,000 compliance checks.

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

Continuous Strategies

When a funding deficiency is reported on a filed return, the EPCU will determine whether a funding deficiency exists. If it appears one does exist, we send the applicable compliance check letter.

We will determine whether the funding deficiency was corrected, the required excise tax return(s) were filed, and appropriate taxes paid. Correction for late or underfunded defined contribution Money Purchase Pension or Target Benefit plans may also involve a VCP submission.

Background

The content of this strategy is the result of collaboration between the Treasury Inspector General’s office and Examinations areas within Employee Plans of Tax Exempt and Government Entity (TE/GE). EPCU will mail the compliance contact letter and information request to plans identified as reporting a funding deficiency amount. If the sponsoring organization is compliant, the contact will be resolved, and we will issue a closing letter notifying the sponsoring organization. Failure to provide this information, fully fund your plan, or file necessary Form 5330 returns reporting an applicable excise tax, could result in further action or examination of your plan.

What is the EPCU attempting to determine?

The EPCU Funding Deficiencies Strategy is focused on Forms 5500/5500-EZ/5500-SF reporting unpaid minimum required contributions on Schedules SB, MB, R, or Forms 5500-EZ and 5500-SF. Compliance checks are conducted to determine whether:

  • The minimum required contributions have been made or, if not, why they haven’t been made.
  • The applicable Forms 5330 reporting excise tax under Internal Revenue Code section 4971 have been filed for defined benefit plans.
  • Defined Contribution Money Purchase Pension Plans or Target Benefit Plans have completed correction.
  • The sponsor has filed for a funding waiver, termination, PBGC distress termination, or bankruptcy.

Common errors

Information is sometimes reported incorrectly on the series of Form 5500 filings. In order to avoid unnecessary contacts, please double check your return before filing to ensure:

  1. The amounts shown for the required funding amount, contributions made, and unpaid required minimum funding amount are included and correct.
  2. Double-check the information to be sure it is reflected on the correct line item. A common error for defined contribution plans is the amount of contributions is incorrectly input as the unpaid required amount instead.
  3. The correct plan number is used.
  4. Each Plan has a different plan number.

If you have misplaced your correspondence and no longer have the return address, you can mail your response to:

IRS – EPCU
Mail Stop 1113
2730 Washington Blvd Box 1190
Ogden, UT  84401-2344

What actions do I need to take?

Please provide the information requested in the Attachment 1562-D attached to your letter. If you are required to file a Form 5330, this should be sent to the address shown at the top of the letter.

You may furnish other documents or clarifying material that you believe will be helpful for us to review. You should make every effort to answer the questions as accurately as possible. Failure to provide this information could result in further action or examination of your plan.

If you need additional time, please contact the person whose name is listed on the cover letter to request an extension prior to the response due date.

If you have questions

Please feel free to contact the person listed in the cover letter with questions about this strategy and how it relates to your situation. 

Other resources

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The multiemployer plan actuary must complete an Annual Actuarial Certification of the plan’s funding status (Internal Revenue Code Section 432(b)(3)). This must be submitted to the IRS no later than 90 days after the beginning of the plan year. The determination of Endangered and Critical status is detailed in Section 432(b).

The plan actuary must certify for this plan year:

  • Whether the plan is in Endangered or Seriously Endangered status
  • Whether the plan is or will be in Critical status
  • Whether the plan is in Neither Endangered nor Critical status
  • Whether the plan is in Safe Due to Special Rule status
  • Whether the plan is in Projected to be Critical status
  • Whether the plan is in Critical and Declining status
  • In the case of a plan which is in a funding improvement or rehabilitation period, whether the plan is making the scheduled progress in meeting the requirements of its funding improvement or rehabilitation plan.

Where to send your annual certification

E-Mail: EPCU@IRS.GOV

Fax: 855-215-7122

Mail:    

Internal Revenue Service
Employee Plans Compliance Unit
Group 7602 (TEGE:EP:EPCU)
230 S. Dearborn Street
Room 1700 - 17th Floor
Chicago, IL  60604

  1. Complete the annual certifications no later than 90 days after the beginning of the plan year.
  2. Submit your certification once per year using only one of the methods. Submitting duplicate certifications to ensure we’ve received it creates administrative issues because we now have duplicate entries. If you wish to confirm delivery, we suggest using the U.S. Postal Office’s Certified Mail service for mailed certifications and the confirmation page for faxed certifications.
  3. The IRS cannot guarantee security with email submissions.

Review process

The Annual Certifications are processed and reviewed in the Employee Plans Compliance Unit’s Chicago office. We first verify all multiemployer plans filed a certification, and confirm they are complete and on time. We review the certifications to ensure all required information identified in Section 432 is included. In subsequent years, we’ll review any plan certifications that fall into the status of Endangered, Seriously Endangered, Projected to be Critical, Critical, or Critical and Declining for follow-up action.

If you have questions

Please feel free to e-mail us and we will be glad to answer any questions you have about the annual certification. Please include the “Multiemployer Plan Certification” in the Subject line. We are unable to respond via e-mail, so please include a contact number and the best time to reach you.

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Current Strategies

Why did I receive an EPCU Compliance Check Letter?

You filed a Form 5500 series return which reflected a “beginning of year” asset amount which is different from the prior year “end of year” asset amount. In general, the dollar amount of assets on the first day of a plan year and the last day of the prior plan year should be the same dollar amount.

What is the EPCU attempting to determine?

We want to make sure the Form 5500 series returns you filed reflect accurate asset information. We also want to determine common reasons why this error may have occurred.

What actions do I need to take?

Review your Form 5500 series returns filed at www.efast.dol.gov. If you are a one-participant plan and did not file a Form 5500-SF or 5500-EZ on www.efast.dol.gov, then review your copy of Form 5500-EZ filed with the Internal Revenue Service. Review your financial statements for the plan year shown on the compliance contact letter and the prior plan year. Amend any Form 5500 series return(s) that reflects inaccurate information. Complete the Compliance Check Information Request and return it by fax or postal mail to the person listed on the compliance contact letter. You may also furnish any other documents or clarifying material that you believe will be helpful for us to review. Please make every effort to provide a complete, accurate and timely response.

If You Have Questions

Please contact the person listed on the cover letter with questions about this Strategy.

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Why did I receive an EPCU Compliance Check Letter?

We identified a population where the pension feature code(s) were missing, inconsistent or incomplete on Line 8a of the Form 5500, line 9a of the Form 5500-SF, and Form 5500-EZ line 8 for plan years ending in 2016 and later. We will correspond with the sponsors of the identified plans and request that the sponsors tell us which pension feature codes apply to their plans by annotating the appropriate codes on a list included with our correspondence. The letter will inform plan sponsors how to amend their returns to include pension feature codes. Your return may also be missing other items such as the business code and the total participant count. You should review your entire return for accuracy and other omitted items that should be addressed and corrected.

Background

A review of Form 5500 series returns showed that there are return filings for plans missing the pension feature codes, business codes, and total participant counts. Missing or incorrect codes create errors in our systems and lead to a gap in coverage of the designated plan segments.

The EPCU will be mailing the contact letter and attachment to a select group of plan sponsors. A closing letter will be issued to the plan sponsor upon completion of our review.

What is the EPCU attempting to determine?

Our primary goal is to correct missing and incomplete items on a return, like the pension feature codes, so that we have accurate return information. Additional goals are to identify the underlying causes for missing items and to make recommendations to improve our forms, instructions, and systems.

What actions do I need to take?

Review your Form 5500, 5500-SF or 5500-EZ, select the correct codes for your plan, and respond to us as requested. You will need to file an amended return with complete information. Our letter contains brief filing information and sources of additional information you may need. You should file your amended return with the Department of Labor (Form 5500, Form 5500-SF or Form 5500-EZ in place of a previously filed Form 5500-SF for a ‘one-participant’ plan) or the IRS Service Center (Form 5500-EZ).

If You Have Questions

Please feel free to contact the person listed in the cover letter with questions about this strategy and how it relates to your situation.

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Why did I receive an EPCU Compliance Check Letter?

You filed a Form 5500 series return indicating the return was a Final Return, yet the return reflected assets at the end of the plan year. The Final Return box should not be marked if you are reporting plan assets at the end of the plan year. A Form 5500 series return is required to be filed until all assets are distributed and/or transferred to another plan.

What is the EPCU attempting to determine?

We want to clarify why the return was marked as a Final Return when the return shows there were still plan assets at the end of the plan year.

What actions do I need to take?

Review your Form 5500 series returns filed at www.efast.dol.gov. If you are a one-participant plan and did not file a Form 5500-SF or Form 5500-EZ on www.efast.dol.gov, then review your copy of Form 5500-EZ filed with the Internal Revenue Service. Amend any Form 5500 series return that reflects inaccurate information. Complete the Compliance Check Information Request and return it by fax or postal mail to the person listed on the compliance contact letter. You may also furnish any other documents or clarifying material that you believe will be helpful for us to review. Please make every effort to provide a complete, accurate and timely response.

Note - If you are required to file any delinquent returns and are utilizing one of the delinquent filing programs, please make sure to file all delinquent filings in one submission. You may wish to contact the person listed on the compliance contact letter prior to filing your delinquent returns, if applicable.

If You Have Questions

Please contact the person listed on the cover letter with questions about this strategy.

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Why did I receive an EPCU compliance check letter?

Our records show:

  • you filed a Form 5500-EZ or a Form 5500-SF (‘one-participant’ plan box checked prior to the 2020 plan year),
  • your plan is effective prior to January 1, 2018,
  • you checked this is ‘the first return filed for the plan’,
  • your plan had over $250,000 in assets at the beginning of the plan year, and
  • you did not file a Form 5500-series return for the prior plan year.

Background

Plan sponsors who maintain a pension, profit-sharing, or other funded compensation plan (other than a SEP or SIMPLE IRA), whether or not the plan is qualified under the Internal Revenue Code and whether or not a deduction is claimed, generally must file an annual Form 5500 series return. In general, you do not have to file Form 5500-EZ (or a Form 5500-SF with the ‘one-participant’ plan box checked prior to the 2020 plan year) for a ‘one-participant’ plan if the total of the plan's assets and the assets of all other ‘one-participant’ plans maintained by the employer at the end of the plan year does not exceed $250,000, unless it is the final plan year of the plan.

The Form 5500-EZ (or Form 5500-SF with the ‘one-participant’ plan box checked prior to the 2020 plan year), which you marked as ‘the first return filed for the plan’, showed plan assets on the first day of the plan year greater than $250,000. The dollar amount of plan assets at the beginning of a plan year must be the same as the plan asset amount on the last day of the prior plan year but we have no record that you filed a Form 5500-series return for this plan for the prior plan year.

What is EPCU attempting to determine?

The Form 5500-EZ (or Form 5500-SF with the ‘one-participant’ plan box checked prior to the 2020 plan year), which you marked as ‘the first return filed for the plan’, showed plan assets on the first day of the plan year greater than $250,000. The Employee Plans Compliance Unit (EPCU) wants to understand:

  • why you did not file a Form 5500-series return for the prior plan year,
  • whether you have corrected the situation, and
  • if our records reflect accurate information.

If you did not file a required annual return, you may be eligible for administrative relief from penalties for failure to timely comply with the annual reporting requirements. See Penalty Relief Program for Form 5500-EZ Late Filers.

What actions do I need to take?

Please complete the information request. You may also furnish any other documents or clarifying material that you believe will be helpful for us to review. You should make every effort to be as complete and accurate as possible in your responses and respond by the due date.

If you need additional time, make sure to contact the EPCU representative (located on the letter) to request an extension. Failure to provide the information could result in further action or examination of your plan.

Delinquent filer program

Because there are penalties associated with late filing Form 5500-EZ, before you file missing returns consider using the IRS Penalty Relief Program for Form 5500-EZ Late Filers which, if eligible, provides automatic relief from IRS late filing penalties on past due Form 5500-EZ filings for a fee. 

Beginning January 1, 2021, a ‘one-participant’ plan sponsor can file Form 5500-EZ electronically using the Department of Labor EFAST2 filing system. ‘One-participant’ plans will no longer have the option to file a Form 5500-SF but instead may electronically file Form 5500-EZ on EFAST2.

However, to use the IRS Penalty Relief Program for Form 5500-EZ Late Filers you must file a paper Form 5500-EZ with the IRS; you may not file an electronic Form 5500-EZ on EFAST2.  

If You Have Questions

Contact the person listed in the cover letter with questions about this strategy and how it relates to your situation.

If you want someone else to represent you during this compliance check, submit Form 2848, Power of Attorney and Declaration of Representative.

Other Resources

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Why did I receive a compliance check letter?

The Compliance units contact a sample of one-participant sponsors that have not filed a Form 5500-EZ and had not filed a final return.

Background

Annual filing requirements apply to employers who have one-participant plans when the assets of all plans of the same sponsor exceed $250,000 or when the plans terminate, regardless of the amount of assets. Terminated one participant plans must file Form 5500-EZ (or alternatively, Form 5500-SF, if qualified to do so) until termination is complete and all assets have been distributed.

What is the Compliance units attempting to determine?

Our primary goal is to ensure compliance with filing requirements. We also want to make sure plans that terminated are properly identified in our records.

What actions do I need to take?

Please provide a response to the information request by the response due date. If you believe you have complied with the filing requirements, please provide an explanation. You may also furnish any other documents or clarifying material that you believe will be helpful for us to review. Please make every effort to make your responses as complete and accurate as possible.
Failure to provide the information requested could result in further action or an audit of your return.

Delinquent filer program

For penalty relief, consider the IRS Penalty Relief Program for Form 5500-EZ Late Filers. The program provides automatic relief from IRS late filing penalties on past due Form 5500-EZ filings for a fee. 

If You Have Questions

Please feel free to contact the person listed in the cover letter with questions about this strategy and how it relates to your situation.

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Why did I receive an EPCU compliance check letter?

The EPCU contacts a sample of retirement plan sponsors that have stopped filing a Form 5500 or Form 5500-SF but have not filed a final return.

Background

We’re trying to find out if sponsors terminated their plan or if they missed filing their annual returns.

Federal law requires most retirement plan sponsors to file annual information returns. When a sponsor terminates a retirement plan, a final Form 5500 or Form 5500-SF must be filed. Penalties may be assessed by the Internal Revenue Service (IRS) or Department of Labor (DOL) (or both) for failure to file a timely return without reasonable cause. Sponsors file Form 5500 or Form 5500-SF with the DOL through the Electronic Filing Acceptance System (EFAST2).

What is the EPCU attempting to determine?

Our primary goal is to ensure compliance with filing requirements. We also want to make sure plans that terminated are properly identified in our records. Additional goals include identifying the underlying causes for noncompliance and making recommendations for removing barriers to compliance.
What actions do I need to take?

Please provide a response to the information request by the response due date. If you believe you have complied with the filing requirements, please provide an explanation. You may also furnish any other documents or clarifying material that you believe will be helpful for us to review. Please make every effort to make your responses as complete and accurate as possible.

If you need additional time, make sure to contact the EPCU representative (located on the letter) to request an extension. Failure to provide the information could result in further action or an audit of your return.

If you have not filed a required return, please file it as soon as possible; the letter contains brief filing information and sources of additional information you may need. Please note that the DOL requires the Form 5500 series for all plans covered by Title I of ERISA be filed electronically using EFAST2. If your plan is no longer covered by Title I of ERISA, you may need to file Form 5500-EZ with the IRS. 

Delinquent filer program

Because there are penalties associated with late filing Form 5500 or Form 5500-SF, before you file missing returns consider using the Department of Labor Delinquent Filer Voluntary Compliance Program (DFVCP) PDF. This program provides automatic relief from IRS and DOL late filing penalties on past due Form 5500 or Form 5500-SF filings for a fee. 

If you have questions

Contact the person listed in the cover letter with questions about this strategy and how it relates to your situation.

If you want someone else to represent you during this compliance check, submit Form 2848, Power of Attorney and Declaration of Representative.

Other Resources

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Annually, the Employee Plans Compliance Unit (EPCU) contacts approved nonbank trustees and custodians to remind them of the requirement to notify the IRS of any changes that affect the continuing accuracy of any representation made in their application, whether the change occurred before or after an applicant received a notice of approval. Anytime a change has been made, you should submit a notification.

Please submit your written notification to -

Internal Revenue Service
SE:T:EP:RA:T1
1111 Constitution Ave., N.W., NCA
Washington, DC 20224

Nonbank trustees or nonbank custodians (NBT) are described under Treasury Regulations Section 1.408-2(e). An entity that is not a bank (or an insurance company in the case of Archer Medical Savings Accounts and health savings accounts) can request to be a nonbank trustee/custodian by applying in writing and demonstrating that certain requirements will be met in order to handle any of the following fiduciary accounts:

  • Archer Medical Savings Account (MSA)
  • Health Savings Account
  • Qualified Retirement Plan Custodial Account
  • 403(b)(7) Custodial Account
  • Individual Retirement Arrangement (IRA)
  • Roth IRA
  • Deferred Compensation Plan of State & Local Government and Tax-Exempt Organizations Custodial Accounts
  • Coverdell Education Savings Account

If the requirements described in Treasury Regulations Sections 1.408-2(e)(2) - (e)(5)(viii)(F) are met, the NBT applicant will receive a written notice of approval. 

To see a list of approved nonbank trustees and custodians

To view a list of the currently approved nonbank trustees/custodians go to: List of nonbank trustees and custodians and recent updates

If you receive a letter from the EPCU

Please review your application used to receive the notice of approval to ensure all representations in the application are accurate. You must notify the IRS in writing of any change in representation.

If you have questions

Please contact the individual listed in the letter (a telephone number is provided for your convenience). We regret that we cannot answer technical questions unrelated to your nonbank trustee/custodian application.

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Why did I receive an EPCU compliance check letter?

Our records show that you maintain a non-governmental 457(b) plan, and you filed a Form W-2 showing contributions to the plan exceeding the annual limits.

Background

Code section 457 plans may allow participants to make 'catch-up' deferrals during the three-year period immediately preceding the year in which they attain normal retirement age if they have not deferred the maximum amount for all prior years of participation in the plan. We will contact non-governmental sponsors of 457(b) plans with participants whose contributions exceed a statutory annual limit.

What is EPCU attempting to determine?

Our goals are to verify the plan's eligibility and application of deferrals for a 457(b) plan.

We will correspond with you to obtain information about your plan and verify the accuracy of the Forms W-2 regarding the plan and the catch-up contributions. In instances where a plan is not established or operated in accordance with IRC Section 457(b), we will inform you of our conclusions and actions that may need to be taken as a result.

What actions do I need to take?

Please provide a timely response to the information request. If you have a governmental 457(b) plan, do not have a 457(b) plan or if you believe for any other reason that you should not have been contacted, please communicate with us and explain your circumstances.

You may furnish other documents or clarifying material that you believe will be helpful for us to review. Please answer the questions as completely and accurately as possible.

This letter initiates a compliance check. We will not inspect your books and records to determine a liability for a particular tax period. If you don't respond, however, we may need to take other measures to ensure compliance, including an examination of your plan or organization.

If you receive a letter and have questions

Please review the Additional Resources provided below. Our contact information is also provided in the letter you received so you may call us to discuss this strategy and how it relates to you.

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Why did I receive an EPCU Compliance Check Letter?

You filed a Form 5500 series return indicating that the plan had a significant decrease in plan participants. Employers who have a decrease of 20% or more in participation may have experienced a partial termination.

Background

The Partial Termination strategy focuses on information from employers' Form 5500 (Annual Return/Report of Employee Benefit Plan) filings which indicate that their plans have had a significant decrease in plan participants. The strategy will determine:

  • if the plans have experienced a partial termination and whether the plan sponsors are following the requirements of the plan document and related law pertaining to partial terminations, and
  • if the information reported on the Form 5500 is accurate.

When a group of participants is involuntarily terminated from the plan due to employer-initiated severance or a plan amendment, a partial termination occurs if the reduction of plan participants is deemed "significant." A percentage test is used in determining what is significant. Generally, there is a presumption that a partial termination occurs when more than 20% of the plan's participants are involuntarily terminated from the plan during the "applicable period," which is generally the plan year. When a partial termination occurs, section 411(d)(3) of the Code requires full and immediate vesting of all "affected" participants, including those participants who voluntarily terminated from the plan during the applicable period. (See Revenue Ruling 2007-43).

What is the EPCU attempting to determine?

We want to determine if the plan experienced a partial termination and if the plan administrators complied with the vesting requirements of Internal Revenue Code (IRC) section 411(d)(3). Additionally, we want to determine the accuracy of the information provided on Form 5500.

The EPCU will send contact letters, seeking data regarding the percentage of involuntary terminations from the plan and the circumstances which led to company downsizing and the reduction of plan participants to a selected group of Form 5500 filers. We will request an explanation or discussion of any special circumstances that may have an impact on whether a partial termination has occurred. The EPCU will evaluate the response and work with the plan sponsor to take appropriate action.

What actions do I need to take?

Please complete the information request. You may also furnish any other documents or clarifying material that you believe will be helpful for us to review. You should make every effort to be as complete and accurate as possible in your responses and respond by the due date. If you need additional time, make sure to contact the person whose name is listed on the letter to request an extension. Failure to provide the information could result in examination of your plan.

If You Have Questions

Please feel free to contact the person listed in the cover letter with questions about this strategy and how it relates to your situation.

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Why did I receive an EPCU compliance check letter?

The information we have indicates you sponsor a SIMPLE IRA Plan but appear to employ more than 100 employees who earn at least $5,000.

Background

Code section 408 allows employees and employers to contribute to traditional IRAs set up for employees’ own retirement savings. Employees may choose to make salary reduction contributions and the employer is required to make either matching or nonelective contributions.

The employer is generally required to contribute each year either a:

  • Matching contribution on a dollar-for-dollar basis up to 3% of the employee’s compensation (not limited by the annual compensation limit), or
  • Nonelective contribution of 2% of each eligible employee’s compensation. 

Under the “nonelective” contribution formula, the employer must make the nonelective contribution whether or not the eligible employee makes salary reduction contributions. To figure the contribution limit, the employer must take into account an employee’s compensation up to the annual limit ($285,000 for 2020, subject to cost-of-living adjustments in later years).

The employer must make their contribution choice in the adoption agreement or plan document.

An “eligible employer” means an employer that had no more than 100 employees who received at least $5,000 of compensation from the employer for the preceding year. An eligible employer who establishes and maintains a plan under this subsection for 1 or more years and who fails to be an eligible employer for any subsequent year shall be treated as an eligible employer for the 2 years following the last year the employer was an eligible employer.

What is the EPCU attempting to determine?

Our goal is to ensure that employers sponsoring a SIMPLE IRA Plan are eligible to sponsor those plans.

What actions do I need to take?

Please respond timely to the information request. If you believe you are an employer that is eligible to sponsor a SIMPLE IRA Plan, please provide an explanation. You may furnish any documents or clarifying material that you believe will be helpful for us to review. You should make every effort to be as complete and accurate as possible in your responses. Failure to provide the information requested could result in further action, including the examination of your plan.

If You Have Questions

Please feel free to contact the person listed in the cover letter with questions about this strategy and how it relates to your situation.

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Why did I receive an EPCU Compliance Check Letter?

Our records show that we issued you a compliance statement to correct errors in your retirement plan.

The compliance statement outlined the errors you identified in your Voluntary Correction Program (VCP) submission and the corrective actions that you said you took or would take to resolve those failures. You agreed to take the identified corrective actions within 150 days from the date of the compliance statement.

We are asking you to show that you completed the identified corrective actions within the 150-day period.

What is the EPCU attempting to determine?

We want to understand:

  • whether you timely corrected the errors identified in your compliance statement, and
  • if our records reflect accurate information.

What actions do I need to take?

Review your plan records to verify that you completed the corrective actions shown in your compliance statement. Complete the attachment and return it to the person listed on the contact letter. Please be specific and include dates of corrections.

You may also furnish any information or clarifying material that you believe will be helpful for us to review.  You may attach additional pages if needed.

If You Have Questions

Please contact the person listed in the cover letter with questions about this strategy.

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Additional Resources

Examination vs. Compliance Check PDF PDF – An explanation of the difference
EPCU Overview – A video explaining EPCU
Rollovers As Business Start-ups Compliance Project – Findings and concerns from ROBS project
A Plan Sponsor's Responsibilities - Tips to properly run your plan
Employee Plans Customer Account Services – Additional resources regarding your retirement plan