This section of the Guide provides a compendium of IRS guidance, forms and other information applicable to EP examinations. As an approach, we will explain the purpose of the steps. This is a sample of what is generally a starting point. An individual case may warrant more additional effort.
Publication 4324 - Employee Plan Examination Process Flowchart
This publication provides a "roadmap" of the examination process.
Publication 4325 - EP Examination Bookmark
This bookmark is enclosed with the appointment letter. It briefly outlines the advantages of sponsoring a plan and the responsibilities of keeping your plan in compliance.
Internal Revenue Manual - EP Examination Guidelines
These guidelines provide guidance on specific technical topics of particular interest to qualified retirement plans. These guidelines are for reference and use by EP personnel.
Form 5772 - Audit Plan
The Form 5772 is a workpaper summary used for all EP examinations. It contains a list of procedural and technical reminders. Generally, all items must be addressed. The workpapers are indexed to the Form 5772.
Form 6533 - Referral to the Pension Benefit Guaranty Corporation
This checksheet must be completed by the EP agent on an examination of certain retirement plans. Any response that falls in the rightmost column requires a referral to the Pension Benefit Guaranty Corporation.