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The Insider's Guide to IRS Plan Audits

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Product Details

  • ISBN-13: 9780872182721
  • Publisher: National Underwriter Company
  • Publication date: 1/1/2000
  • Edition description: BK&SUPPL
  • Pages: 227

Table of Contents

Dedications
Acknowledgements
About the Authors
Ch. 1 Introduction to the IRS 1
The Mission of the Tax-Exempt and Governmental Entities Division 4
IRS Problem Resolution 4
Ch. 2 The Civil Compliance and Enforcement Process 9
Power to Summon 10
Internal Revenue Service Targeting of Single Employer Plans 11
Preparing to be Audited by the IRS 12
Charging the Expenses of a Compliance Audit to the Plan 15
Areas of Initial Inquiries During an IRS Audit of a Single Employer Plan 16
Initial Inquiries Regarding Top-Heavy Plans 21
Initial Inquiries Regarding Section 415 25
Initial Inquiries Regarding Section 415 26
Initial Inquiries Regarding Valuation of Assets 28
Initial Inquiries Regarding Qualified Joint and Survivor Annuity Requirements 32
Initial Inquiries Regarding Plan Termination 37
Initial Inquiries Regarding Eligibility, Participation, and Coverage 42
Initial Inquiries Regarding Vesting 44
Initial Inquiries Regarding Allocations and Accruals 45
Initial Inquiries Regarding Discrimination 45
Initial Inquiries Regarding Deduction Limitation 47
Initial Inquiries Regarding Minimum Funding 49
Plan Disqualification 50
Closing Procedures 52
Interagency Referral Agreements 53
Ch. 3 In Depth Lines of Inquiry in the Civil Compliance and Enforcement Process 57
Initial Inquiries Regarding Cash or Deferred Arrangements 58
Initial Inquiries Regarding Employee Contributions and Matching Contributions 63
Initial Inquiries Regarding Employee Stock Ownership Plans 65
Initial Inquiries Regarding Prohibited Transactions 76
Closing Procedures 82
Interagency Referral Agreements 82
Ch. 4 IRS Voluntary Compliance Programs and Audit Closing Agreements 87
Relating to Qualified Plans 87
Purpose of EPCRS 89
Administrative Policy Regarding Self-Correction (APRS) 89
Voluntary Compliance Programs Under VCR and Standardized VCR (SVP) 98
Walk-in Closing Agreement Program 108
John Doe CAP Program 112
Practical Approach to Walk-in CAP and John Doe CAP 115
Audit CAP 116
Case Studies 120
New Developments in Voluntary Compliance Procedures 126
New Developments in IRS Audit Projects 126
App. A: Directory Listings 131
App. B IRS Examination Guidelines: Multiemployer Plans 135
App. C 403(b) Plan Examination Guidelines 177
Index 223
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