Solo 401k & ROBS 401k Employee Plans Compliance Unit (EPCU)

From a ROBS 401k and a Solo 401k plan perspective, you might receive examination or compliance check letters.The EPCU develops compliance projects and performs data analysis to focus on areas of potential non-compliance.

    • Taxpayers are initially contacted by correspondence, but the EPCU may follow up with additional letters and/or telephone calls.
    • Most issues are resolved without an on-site examination of the books and records of the plan, saving time and money for both the taxpayer and the IRS.
    • To date, the EPCU has completed 70 projects and conducted over 41,000 compliance checks.

Hear the EPCU webinar and watch their video on updates in the unit and recent projects results.

Continuous Projects

Current Projects5310-A Filing Project, Phase II
Asset Mismatch Project
Data Analysis Verification Project
Favorable Letter/Non-Filer Project
Final Return with Assets Project
Form 5310-A
Form 5500-EZ First Return Filer Project
Form 5500-EZ Non-Filer Project
Form 5500-EZ Excess Participant Loans Project

Multiemployer Certification Compliance Project
Multiemployer Validation
What We’ve Learned So Far – Project Findings

Nonbank Trustees and Custodians
Non-Governmental 457(b) Excess Deferrals Project
A Second Look: Partial Termination Project (New)
What We Learned in the First Project
SIMPLE IRA Plans – Eligible Sponsors Project (New)
Single Account 401(k) Project (New)
Sole Proprietor Participation Project


Approved Projects
These projects have been approved for further development by the Project Approval Committee. The projects are then prioritized with other approved projects and may be started based on a variety of factors, including staffing resources, time commitments, and potential project workload volume.


Examination vs. Compliance Check
EPCU explains the difference

EPCU Overview
Video explaining the EPCU

EPCU Articles
An archive of articles related to the work in EPCU


Sample Letters
Letters you may receive during the course of the compliance contacts


Questions and answers about EPCU and the projects


A Plan Sponsor’s Responsibilities
Tips for running your plan properly


Employee Plans Customer Account Services
For general questions about retirement plans or to inquire about your compliance check. If your question is about a current project, please include the project name in the subject line of your e-mail.

Page Last Reviewed or Updated: 18-Jun-2019

About Mark Nolan

Each day I speak with energetic entrepreneurs looking to take the plunge into a new venture and small business owners eager to take control of their retirement savings. I am passionate about helping others find their financial independence. Having worked for over 20 years with some of the top retirement account custodian and insurance companies I have a deep and extensive knowledge of the complexities of self-directed 401ks and IRAs as well as retirement plan regulations. Learn more about Mark Nolan and My Solo 401k Financial >>


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