"The 401(k) plan compliance area and international issues are among the top priorities for IRS Employee Plans Examinations (EP Exams), Monika Templeman, director, EP Exams, said [at a recent conference] ... In 2010, the Employee Plan Compliance Unit (EPCU) sent out a comprehensive questionnaire to approximately 1,200 401(k) plan sponsors. 'The questionnaire was so comprehensive that it actually is a really good review of the issues that can be raised in 401(k) plans,' said Rhonda Migdail, EP Technical Guidance and Quality Assurance, IRS Office of Employee Plans.... The EPCU sent letters to eight specific geographic areas across the world and found that there is a lack of understanding concerning the need to pay tax on worldwide income, specifically for early distributions subject to the tax."