Internal Revenue Service Efforts and Plans To Enforce the Employee Retirement Income Security Act

HRD-79-55: Published: Mar 28, 1979. Publicly Released: Mar 28, 1979.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

Efforts to enforce the provisions of the Employee Retirement Income Security Act (ERISA) by the Internal Revenue Service (IRS) were reviewed.

Since the enactment of ERISA, IRS has spent most of its field enforcement effort on determining whether plan provisions comply with ERISA requirements. Weaknesses in the determination process may result in pension plans being approved and operated which do not meet ERISA requirements and impose an administrative burden on plan administrators due to IRS requiring unnecessary amendments to pension plans. IRS officials recognize the need to improve their ERISA enforcement efforts; they stated that IRS has plans to: (1) increase the number of examinations; (2) develop criteria to measure overall compliance with ERISA and develop an objective approach for selecting plans for examination; and (3) upgrade efforts to ensure the quality of determinations.

Sep 23, 2020

Aug 31, 2020

Jun 29, 2020

Jun 16, 2020

May 1, 2020

Apr 30, 2020

  • tax icon, source: Eyewire

    Priority Open Recommendations:

    Internal Revenue Service
    GAO-20-548PR: Published: Apr 23, 2020. Publicly Released: Apr 30, 2020.

Apr 1, 2020

Mar 2, 2020

Feb 26, 2020

Feb 25, 2020

Looking for more? Browse all our products here