280 pages. "If a plan sponsor can show through its responses to an [IRS] questionnaire that it has checks and balances integrated into the administration of the essential plan operations that the IRS has identified as prone to error, further probing by the examiner is unlikely to uncover instances of noncompliance.... Appendix A suggests some processes for establishing and maintaining essential plan administrative functions that: incorporate adequate internal controls to support ongoing compliance, increase the likelihood of a quick audit, and reduce the costs of bringing a plan back into compliance through an IRS program if an error occurs."

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