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Small Pension Plans: Concerns About the IRS Actuarial Audit Program

HRD-93-64 Published: Jun 30, 1993. Publicly Released: Jun 30, 1993.
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Highlights

Pursuant to a congressional request, GAO analyzed the impact of the Internal Revenue Service's (IRS) Actuarial Audit Program on small business sponsors of defined benefit pension plans.

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Auditing standardsEmployee benefit plansInterest ratesInvestigations by federal agenciesMonitoringPensionsRetirement ageRetirement benefitsTax administrationTax return auditsTaxpayers