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.
Continuous Projects
- Funding Deficiencies Project
If you file a return with a funding deficiency, you may hear from EPCU.
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Multiemployer Actuarial Certification
Annual certification requirement
Current Projects
- Asset Mismatch Project
- Data Analysis Verification Project
- Final Return with Assets Project
- Form 5500-EZ First Return Filer Project
- Form 5500-EZ Non-Filer Project
- Nonbank Trustees and Custodians
- Non-Governmental 457(b) Excess Deferrals Project
- Partial Termination Project
- SIMPLE IRA Plans - Eligible Sponsors Project
Examination vs. Compliance Check
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.