Pension Plans: IRS Programs for Resolving Deviations From Tax-Exemption Requirements

United States. General Accounting Office.

United States. General Accounting Office.

关键词: Government accountability -- United States.;    retirement security;    tax policy and administration;    pension plans;    letter report;   

RP-ID  :  GGD-00-169
RP-ID  :  230540

美国|英语

来源: UNT Digital Library

【 摘 要 】

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) programs for resolving pension-plan deviations from tax-exemption requirements, focusing on: (1) the frequency and types of pension plan qualification failures that were detected and corrected through IRS audits; (2) the frequency and types of pension plan qualification failures that were identified by pension plan sponsors and reported to IRS for approval of the correction; (3) the sanctions established under IRS' audit program with the compliance fees that could have been imposed if the same qualification failures had been self-reported by the pension plans to IRS; and (4) whether any cost-effective means, other than pension plan audits, have been identified that would detect unreported qualification failures."