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Employee Plans Compliance Unit (EPCU) - Current Projects - Zero Participants

Why did I receive an EPCU Compliance Check Letter?

You filed a Form 5500 series return indicating that there were no plan participants in your sponsored plan.

What is the EPCU attempting to determine?

We want to verify that the Form 5500 series return lists the correct number of plan participants.

What actions do I need to take?

Complete the Request for Information and return it to the person whose information is shown on the contact letter (Letter 1562-D) via e-mail, fax or postal mail. 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 the participant information is incorrect on your return, you will need to file an amended return. 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 (Forms 5500 or 5500-SF) 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 project and how it relates to your situation.


A review of Form 5500 series returns showed that there are returns listing zero plan participants. Once the minimum participation standards of IRC Section 410 are met, an employee must become a participant by the earlier of the first day of the next plan year or the date six months after the date on which the employee meets the minimum age and service requirements.

The EPCU will be mailing a contact letter (Letter 1562-D) and Request for Information to a random sample of plan sponsors. A closing letter will be issued to the plan sponsor upon completion of our review.

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Page Last Reviewed or Updated: 16-Dec-2016