EP Examination Guidelines
The Employee Plans Examination Guidelines provide guidance on specific technical topics of particular interest relating to qualified retirement plans. These guidelines are for reference and use by Employee Plans personnel.
Because of the diversity of conditions encountered during examinations, these guidelines are not devised to be all inclusive or restrictive. They are used as a guide and a reference by all Employee Plans examiners. Consequently, the techniques identified may be modified based on the actual examination issues encountered.
Given the purpose of these guidelines, they cannot be, nor are they intended to be, a precedential or comprehensive statement of the Service's legal position on the issues covered herein. They are not to be relied upon or cited as authority. These guidelines are being issued for the sole purpose of assisting the examiner in performing an examination of certain issues for which it was believed guidelines would be helpful. It is not expected that each issue in these guidelines will be relevant in every examination.
The freely available Adobe Acrobat Reader software is required to view, print, and search the guidelines listed below.
|
Date |
Subject |
|
04/2006 |
Employee Stock Ownership Plans (ESOPs) |
|
04/2006 |
Qualified Joint & Survivor Annuity Requirements |
|
03/2006 |
Top-Heavy Plans |
|
02/2006 |
Nonbank Trustee Investigation Procedures |
| 12/2005 | Revocation of IRC 401(a) Plans and/or Trusts |
| 03/2005 | 403(b) Plans |
|
09/2006 |
Miscellaneous Employee Plans Issues |
| 12/2002 | IRC Section 415(b) |
|
06/2002 |
IRC Section 404 |
|
06/2002 |
Prohibited Transactions |
|
06/2002 |
IRC Section 415(c) |
|
05/2002 |
Single Sum Distributions for Defined Benefit Plans |
|
03/2002 |
Employee Contributions & Matching Contributions under IRC 401(m) |
|
03/2002 |
Cash or Deferred Plans (CODAs) |
|
09/2006 |
Valuation of Assets |
|
09/2006 |
Simplified Employee Pensions (SEPs) and Salary Reduction Simplified Employee Pensions (SARSEPs) |
|
05/2001 |
Multi-Employer Plans |
