>The guide’s sections cover, among other topics:
- the initiation of an examination
- communications during the examination
- resolution of issues
- closing and appealing the examination.
The IRS publication also provides links to the IRS Web site to help plan sponsors monitor whether their plans are in compliance (including links to the examination guidelines and the Employee Plans Compliance Resolution System).
>It includes a compendium of IRS guidance, forms, and other information applicable to employee plans examinations and information about getting education materials, retirement forms and publications for participants, as well as information for participants regarding their rights.
>The document also provides information on plan compliance inPuerto Rico, including a comparison chart highlighting the differences in US and Puerto Rican K plans.