Tax in the City – A Women’s Tax Roundtable – IRS/DOL Audit Focus Points

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Overview of Benefit Plan Audits (Agencies Conducting Audits) -

..Internal Revenue Service (IRS)

– Reviews both health and welfare plans and qualified retirement plans

– Primary jurisdiction over qualified status of retirement plans

..Department of Labor (DOL)

– Reviews both health and welfare plans and qualified retirement plans

– Primary jurisdiction over the fiduciary standards, ACA reporting and disclosure requirements, and non-qualification matters

..Health and Human Services (HHS)

– Limited to health and welfare plans

– Primary enforcement of HIPPA requirements (Privacy, Security, and Breach Notification Rules) and ACA

Please see full publication below for more information.

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