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IRS Plan Audit


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Guest jim williams
Posted

What is the statute of limitations for plan years being subject to IRS audit? I believe it is six years?

Posted

Without looking it up, my recollection is that it is 6 years from the due date of the annual Form 5500. However, many types of errors could be considered to be a continuing disqualification event if the error wasn't corrected for all subsequent years, so I wouldn't rely too heavily on the passing of the limitations period.

Posted

From memory, it is 6 years from filing of a Schedule P. And of course, there are exceptions for fraud, etc.

Jon C. Chambers

Schultz Collins Lawson Chambers, Inc.

Investment Consultants

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