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Employee Plans Compliance Unit (EPCU)

The EPCU develops compliance projects and performs data analysis to focus on areas of potential non-compliance.

  • Taxpayers are initially contacted by correspondence, telephone and/or other media (not e-mail)
  • 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 conducted over 23,000 compliance checks.

Contact us with your ideas for future project. Please include a brief description of your idea, examples, and label your subject line "EPCU Project Suggestion."

Featured Projects:


Current Projects

Final Return Project
Form 1099R-72(t) Project
Form 5330 - 4979 Excise Tax
Form 5500 Non-Filer
Funding Deficiencies Project
Hacienda Compliance Project
Improper Deduction Project
Multiemployer Actuarial Certification/WRERA Elections Project
(Annual certification requirement)
Multiemployer Certification Compliance Project
(Follow-up to those not submitting annual certifications)
Nonbank Trustees and Custodians
Partial Termination/Partial Vesting
Partnership Investment Project
Proposed Amendment Timely Executed (PATE) Project
Single Employer DB Plans Under PPASmall Plan IRC 415 Project - NEW
Termination Project

Approved Projects
These projects have been approved by the Project Selection Committee. The projects are then prioritized with other approved projects and may be started based on a variety of factors, including staffing resources, time commitments, and potential project workload volume.

Completed Projects

Projects with summary reports

Projects - summary reports in process

EPCU Project Selection Committee
How are EPCU projects approved?.

EPCU Articles
An archive of articles related to the work in EPCU.

Multi-Project Letters
A sample of letters you may receive during the course of the compliance contacts.

FAQs
Questions and answers about EPCU and the projects.

Completed Form 2848 Example
A sample Form 2848 to help you complete yours correctly.

A Plan Sponsor's Responsibility
Tips to run your plan properly.

Contact Us

NOTE: General Questions About Retirement Plans
Technical and procedural questions about your retirement plans are answered by EP Customer Account Services. Questions should be directed to (877) 829-5500 (toll-free number).

Please submit any questions you have about a letter you received or a general question about the functions of this Unit. If your question involves one of the current projects above, please include the project name in the subject line of the e-mail.

Page Last Reviewed or Updated: 2012-08-03