Note:

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

See Employee Plans Exhibits, Important Contact Information for Individuals and Business Units, for contact information for EP Classification and the FAC/EP DOL Coordinator.

If a referral to PBGC is warranted, send the original Form 6533 to PBGC (with a courtesy copy to Classification) per IRM 4.70.11.14.6, Referrals to Other Agencies, and save the referral in the RCCMS Office Documents folder. See Employee Plans Examination Exhibits, for PBGC’s address.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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