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ARTICLE · 14 JUNE 2022

IRS Announces New "Pre-Audit" Pilot Program For Retirement Plans

Ice Miller LLP
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On June 3, 2022, the IRS Employee Plans division announced a new pilot program for retirement plans beginning in June 2022 (the "Pilot Program").

United StatesEmployment and HR
Ice Miller LLP
Ice Miller LLP

On June 3, 2022, the IRS Employee Plans division announced a new pilot program for retirement plans beginning in June 2022 (the "Pilot Program"). Under the new Pilot Program, the IRS will notify retirement plan sponsors 90 days in advance that their plan has been selected for an audit (a "Pre-Audit Letter"). The plan sponsor will have 90 days to review its plan documents and plan operations and to correct any compliance issues that may be discovered. The Pilot Program is intended to promote compliance while reducing audit costs.

The IRS announcement does not indicate whether all retirement plans selected for an audit will be offered the Pilot Program. Additionally, while not explicitly stated, it appears that the Pilot Program will apply to IRS examinations of both IRC 401(a) and 403(b) retirement plans.

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