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IRS Publication 1-EP: Understanding the Employee Plans Examination Process, Revised November 2014 (PDF)
Internal Revenue Service [IRS] Link to more items from this source
Nov. 26, 2014
3 pages. "The goal of Employee Plans Examinations is to promote voluntary compliance by reviewing the operation of retirement plans for consistency with plan terms and pension law.... There are several ways a retirement plan is selected for examination ... A specially-trained examiner will notify you by phone or letter that your plan has been selected for audit ... The audit may include a complete review of plan operations or it may focus on specific issue ... The most common areas of review include [followed by a list] ... Most plan failures can be corrected using EPCRS."

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