The IRS publishes an Employee Examination Guideline Handbook to provide education and guidance to Revenue Agents in the audits of qualified retirement plans. The Guidelines are also useful to employers, and their advisors, for self-auditing their qualified retirement plans for compliance with the tax qualification rules. The Handbook covers the following topics (click on any topic). All files are in PDF format.

• Cash or Deferred Arrangements (401(k) Plans) Audit Guidelines (Updated 03/2002)
• Employee Contributions and Matching Contributions Audit Guidelines (Updated 03/2002)
• Leveraged ESOP Audit Guidelines (Updated 08/2001)
• Top-Heavy Plans Audit Guidelines (Updated 07/2001)
• IRC 415(b) Audit Guidelines (Updated 12/2002)
• Code Section 415 Limits on Benefits and Contributions Audit Guidelines (Updated 06/2002)
• Valuation of Plan Assets Audit Guidelines (Updated 07/2001)
• Joint and Survivor Annuity Requirements Audit Guidelines (Updated 03/2002)
• Lump-Sum Distributions Audit Guidelines (Updated 05/2002)
• Prohibited Transactions Audit Guidelines (Updated 06/2002)
• Revocation of Qualified Status Audit Guidelines (Updated 12/2002)
• Multiemployer Plan Audit Guidelines (Updated 05/2001)
• Simplified Employee Pensions (SEPs) Audit Guidelines (Updated 07/2001)
• 403(b) Plan Audit Guidelines (Updated 09/2001)