1 page. Excerpt: Beginning this month, we believe the IRS will launch a new compliance initiative focusing on 401(k) plans. The IRS is expectedto select several thousand employers at random to receive detailed questionnaires. The questionnaires are intended to help the IRS assess (1) compliance with the statutory and regulatory rules governing 401(k) plans, (2) potential failures to follow a plan's written terms, (3) whether payroll systems and other internal controls are appropriate, and (4) other topics related to the operation of 401(k) plans.