Examinations and Enforcement


Employee Plans Examinations is responsible for overseeing compliance with the retirement plan provisions of the Internal Revenue Code, including the protection of plan assets and of the interests/rights of participants. We accomplish this by conducting audits to analyze operational features of retirement plans. We use a centralized examination case selection and review process to enhance consistency of enforcement activities and to focus resources on the areas of highest noncompliance.

Internal Controls Protect Your Retirement Plan
Review procedures to help you find and prevent mistakes in administering your plan.

EP Examination Process Guide
Help with the EP examination process, including steps in the examination process and available resources.

Employee Plans Compliance Unit (EPCU)
Did you receive a compliance check letter? Will you be getting a letter soon? Find more information.

International Issues Affecting Retirement Plans
International tax compliance is an IRS-wide priority, and EP is focused on addressing abuse.

Audit Closing Agreement Program
Plan errors found during an EP examination may be resolved through the Audit Closing Agreement Program (Audit CAP). 

Retirement Plan Reporting and Disclosure
Resources for Forms 5500, 5300, 8955-SSA, and participant disclosure notices.

EP Compliance Trends & Tips
Results and findings from past and current EP examinations that identify compliance risks and recurring plan issues.

Abusive Tax Transactions
Abusive tax avoidance transactions involving retirement plans undermine the confidence in our voluntary tax system.