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Text of Advisory Committee's Report to IRS on Improving Compliance for M&P, Volume Submitter Plans (PDF)
Internal Revenue Service Advisory Committee on Tax Exempt and Government Entities 
[Opinion] June 27, 2007
69 pages; presented to the IRS on June 13, 2007. Includes result of a survey of practitioners sponsored by BenefitsLink; to each of the 110 respondents, THANK YOU! Excerpt: Currently, the IRS estimates that at least 94% of all qualified retirement plans are Master and Prototype plans and Volume Submitter plans.... [The committee's recommendations] include, among others, the distribution of a form which advises adopting employers of the responsibilities associated with these plans and includes a list of the parties responsible for performing various administrative functions on behalf of the plan; and the provision of additional education, outreach and guidance to these employers regarding the compliance requirements for these plans.
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