Part 4. Examining Process
Chapter 71. Employee Plans Examination of Returns
Section 5. Form 5330 Examinations
4.71.5 Form 5330 Examinations
Manual Transmittal
December 19, 2023
Purpose
(1) This transmits obsoleted IRM 4.71.5, Employee Plans Examination of Returns, Form 5330 Examinations.
Background
(1) IRM 4.71.5 provided the basic examination procedures that enabled EP agents and their managers to properly process Form 5330.
Material Changes
(1) Obsoleted IRM 4.71.5 as the entire manual section was incorporated into IRM sections 4.70.11, 4.70.12, 4.70.13, 4.70.14, and 4.70.17.
Effect on Other Documents
This supersedes IRM 4.71.5 dated February 14, 2022.
Audience
Tax Exempt and Government EntitiesEmployee Plans
Effective Date
(12-19-2023)
Eric D. Slack
Director, Employee Plans
Tax Exempt and Government Entities
