Compliance Issues

The IRS means business on plan compliance. Each year we take over the administration of a handful of retirement plans with significant compliance issues. Here is a sampling from just the last year:

  • Incomplete tax returns for many years
  • No tax returns filed at all for a number of years
  • No attempt to adopt mandatory amendments for many years
  • No funding or actuarial calculations for many years
  • Loan taken against an insurance policy held by a 412(e) plan.

Usually working out these problems involves both good news and bad news. The good news is that the plan usually can be repaired and put back on a solid footing. The bad news is that it can be costly to do so, both in terms of our time and fines imposed by the IRS. However, it can be much more expensive to have the IRS and/or DOL discover the problem on their own. For that reason, it is almost always in the interest of the employer to repair the problems now. We would be happy to discuss this with you confidentially.