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We previously contacted you to file your federal tax returns, but we didn¡¯t receive a response. You must file your tax returns immediately.

A snapshot of the requirements for when a retirement plan sponsor may need to change a plan¡¯s vesting schedule, either to comply with changes in the law or due to a design choice.

IRC Section 402(g) limits the amount of elective deferrals a participant may exclude from taxable income in a calendar year. This snapshot examines the consequences to a participant who makes excess elective deferrals to a 401(k) plan.

This section of the Guide provides a general explanation of the techniques and procedures used during an EP examination to effectively communicate with taxpayers and their representatives. This section also contains examples of communications involving compliance issues that may occur during examinations.

Get information about Simplified Employee Pension plans (SEPs). If you own a business, learn how you can establish a SEP for your employees.

Plan operational elements that need to be handled by employers who have established 401(k) plans.

2017 Pre-Approved Retirement Plan Opinion Letter Program

SARSEP Fix-It Guide - You haven¡¯t updated your SARSEP plan document for current law

403(b) Plan Fix-It Guide - Your organization isn¡¯t eligible to sponsor a 403(b) plan.

Results and findings from past and current EP examinations that identify compliance risks and recurring plan issues.