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EPCU Projects Are a Kinder, Gentler Way to Ensure Retirement Plans Comply with Tax Qualification Requirements
PLANSPONSOR; registration may be required 
Aug. 30, 2015
"ideas for compliance check projects can come from other sources than tax filings, such as retirement plan practitioners' suggestions or questions for agents.... When [a] project is started, the EPCU prepares a prospectus that details its scope and actions, develops an information request, and prepares a Web page for plan sponsors that get a contact letter to learn more about the project.... During the compliance check, the EPCU tries to resolve any plan sponsor errors found by asking the plan sponsor to go through the Voluntary Correction Program or other EPCRS programs. Some cases may be referred for audit."
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