Table of Contents

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  • Introduction
  • Educational Outreach Programs
  • Technical Assistance
  • OCA Enforcement Programs
    1. Audit Quality Inspection Program
    2. Augmented Workpaper Review Program
    3. Deficient Filer Enforcement
    4. Direct Filing Entity
    5. Non-filer
    6. Late-filer
    7. Delinquent Filer Voluntary Compliance Program (DFVC)
    8. Multiple Employer Welfare Arrangements (MEWA)
    9. ERISA §502(c)(6) Compliance
    10. ERISA §502(c)(7) Blackout Notice Compliance
  • Enforcement Programs Procedures
    1. Initial Case Assignment
    2. Audit Quality Inspection Program Enforcement Procedures
    3. On-Site Workpaper Review Program Procedures
    4. Deficient Filer Enforcement Procedures
    5. Types of Penalties
    6. Guidelines for Penalty Abatement
    7. Referrals to the Office of Enforcement
    8. MEWA Enforcement
    9. ERISA §502(c)(6) Procedures
    10. ERISA §502(c)(7) Blackout Notice Procedures
    11. Non-Filer Enforcement Procedures
    12. Late-Filer Enforcement Procedures
    13. Case Closing Procedures
    14. Delinquent Filer Voluntary Compliance Program Procedures
  • Case File Maintenance
  • OCA General Letter Policy
  • Letter Types
    1. Inquiry Letter
    2. Notice of Rejection (NOR)
    3. Notice of Satisfactory Filing
    4. Closing Memo
    5. Notice of Intent to Assess a Penalty
    6. Types of Penalties
    7. Penalty of Perjury Notice
    8. Notice of Withdrawal
    9. Notice of Determination
    10. Reasonable Cause Committee Chart
    11. OCA Referral Form to the Office of Enforcement
  • Custodial Care of Case Files

Acronyms used in this manual

  • AICPA – American Institute of Certified Public Accountants
  • CCT – Common Collective Trust
  • CFR – Code of Federal Regulations
  • CPA – Certified Public Accountant
  • DAS – Division of Accounting Services
  • DFE – Direct Filing Entity
  • DFVC – Delinquent Filer Voluntary Compliance Program
  • DRC – Division of Reporting Compliance
  • DOL – Department of Labor
  • EBSA – Employee Benefits Security Administration
  • EDS – EFAST Database System
  • EFAST – Electronic Filing Acceptance System
  • ERISA – Employee Retirement Income Security Act
  • ESOP – Employee Stock Ownership Plan
  • FASB – Financial Accounting Standards Board
  • FERSA – Federal Employees' Retirement System Act
  • GAAP – Generally Accepted Accounting Principles
  • GAAS – Generally Accepted Auditing Standards
  • IQPA – Independent Qualified Public Accountant
  • IRC – Internal Revenue Code
  • IRS – Internal Revenue Service
  • MTIA – Master Trust Investment Account
  • OCA – Office of the Chief Accountant
  • OCATS – OCA Case Tracking System
  • OE – Office of Enforcement
  • OPPEM – Office of Program, Planning, Evaluation & Management
  • PBGC – Pension Benefit Guarantee Corporation
  • PSA – Pooled Separate Account
  • SAS – Statement on Auditing Standards
  • 103–12IE – 103-12 Investment Entity