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

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Description

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 ... continued below

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United States. General Accounting Office. August 14, 2000.

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Description

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."

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Government Accountability Office Reports

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for the U.S. Congress investigating how the federal government spends taxpayers' money. Its goal is to increase accountability and improve the performance of the federal government. The Government Accountability Office Reports Collection consists of over 13,000 documents on a variety of topics ranging from fiscal issues to international affairs.

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  • August 14, 2000

Added to The UNT Digital Library

  • June 11, 2014, 5:03 a.m.

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United States. General Accounting Office. Pension Plans: IRS Programs for Resolving Deviations From Tax-Exemption Requirements, report, August 14, 2000; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc293822/: accessed July 26, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.