Internal Revenue Manual Part 7. Rulings and Agreements

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part7/irm_07-013-008), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(1) This transmits revised IRM 7.13.8, Employee Plans Automated Processing Procedures, EDS Unpostables.

(1) Updated IRM 7.13.8.1(5), to add Primary Stakeholders.

(2) Updated IRM 7.13.8.1.1(7), to replace TOPS-EDS with IRWorks and to replace BU-TE-GE BUS SYS PLANNING with DSM.

(3) Changed the name of IRM 7.13.8.1.3 from Responsibilities to Roles and Responsibilities.

(4) Revised IRM 7.13.8.1.3, Roles and Responsibilities.

(5) Added IRM 7.13.8.1.4, Program Management and Review.

(6) Added IRM 7.13.8.1.5, Program Controls.

(7) Changed the name of IRM 7.13.8.1.6 from Acronyms to Terms and Acronyms and added the acronyms DSM (TEGE Determination Systems Management) and R&A (Rulings and Agreements). Deleted the acronym TOPS (TE/GE Business Operational Program Support).

(8) Added IRM 7.13.8.1.7, Related Resources.

(9) Updated IRM 7.13.8.5.2, Message Lines on EACS Run Reports.

(10) Updated IRM 7.13.8.6, Run Control Comparisons.

(11) Various edits have been made throughout the IRM for clarity, removal of outdated items and for plain language.

Eric D. Slack Director, Employee Plans Tax Exempt and Government Entities

Purpose: This IRM provides instructions on how to correct unpostable transactions on the Employee Plans/Exempt Organizations Determination System (EDS). Employee Plans (EP)/Exempt Organizations (EO) Determinations Processing Unit employees correct unpostable transactions.

Audience: Employee Plans Determinations staff.

Policy Owner: Director, Employee Plans.

Program Owner: Employee Plans.

Primary Stakeholders

Internal - Director, Employee Plans; Director, Employee Plans Rulings and Agreements; EP Tax Law Specialists and Agents; Actuaries; Associate Chief Counsel (EEE), TE/GE Division.

External - Plan sponsors, plan representatives, and plan participants.

Program Goals: The goal of EP Determinations is to ensure that plans comply with the tax laws. We do this by reviewing applications for determination and opinion letters, and to protect the public interest by applying the tax law with integrity and fairness.

We previously used EDS to process determination letter (DL) applications from their establishment in the system to their closing. However, EP now uses the Tax Exempt Determination System (TEDS) as its primary system. While EP uses TEDS for most of its DL application processing, we continue to close and generate DLs in EDS.

EDS is a menu-driven system. You can choose functions from a list of available options. When you select a valid option, it displays an input screen or another submenu. When you complete an option, the higher-level menu displays so you may select another option or exit EDS.

EDS unpostables occur when a case is established or closed but the information doesn’t transmit correctly to the Employee Plans/Exempt Organizations Applications Control System (EACS). EACS serves as a conduit to Master File (MF). EACS transmits to MF on a weekly posting cycle.

EP Determinations employees may also encounter unpostable issues when processing determination cases. Employees email open case unpostable issues to *TE/GE-EP/EO Unpostables.

EP Determinations employees who process determination cases generally resolve open case unpostable issues within 48 hours of receiving an email notification. These employees then email the employee who submitted the open case unpostable issues that the issue was resolved.

All required actions in this IRM occur in EDS.

If you have questions about EDS, put in a service request through IRWorks. Search for EDS Password Issues.

For the first password, when inputting the ticket, ask for the first password to be reset/unlocked, etc.

If you have issues with the 2nd password in EDS. Put in the ticket: Please assign to DSM (TE/GE Determination Systems Management).

IRS’s authority to issue favorable DLs on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans under IRC 401, IRC 403(a), IRC 409, and IRC 4975(e)(7) and the status for exemption of any related trusts or custodial accounts under IRC 501(a) is delegated to the Director, Employee Plans, and has been re-delegated to the Director, EP Rulings and Agreements. IRM 1.2.2.8.1.1 (Delegation Order 7-1a).

Find a complete list of delegation orders and policy statements governing EP Rulings and Agreements at Delegation Orders and Policy Statements by Process.

The mission of Employee Plans is to provide EP’s customers top-quality service by helping them understand and comply with applicable tax laws and to protect the public interest by applying the tax laws with integrity and fairness to all.

The Director, EP, reports to the Deputy Commissioner of TE/GE and is responsible for planning, managing, directing and executing nationwide EP activities.

EP responsibilities include:

Employee plans (including the qualification of pension, annuity, profit-sharing, and stock bonus plans, simplified employee pensions, saving incentive match plans for employees, and tax-sheltered annuities) and related trusts.

Tax treatment of participants and their beneficiaries and deductions for employer contributions.

Procedural and administrative provisions with respect to such plans.

The Director, EP R&A reports to the Director, EP and is responsible for three types of services for retirement plans - voluntary compliance, determination letters, and technical guidance.

Responsibilities of the EP R&A staff include:

Processing determination letter requests from employers regarding the qualified status of their pension, annuity, profit sharing and stock bonus plans.

Issuing opinion and advisory letters to specific requestors regarding preapproved pension, annuity, and profit-sharing plans, including individual retirement accounts, simplified employee pensions and savings incentive match plans for employees, and tax-sheltered annuities.

Developing and operating voluntary correction programs, such as the Employee Plans Compliance Resolution System (EPCRS) program and issuing compliance statements or entering into closing agreements under these programs.

Processing requests for changes in funding method and making other actuarial determinations and interpretations.

Coordinating with Chief Counsel on requests for funding waivers.

Developing and maintaining responsibility for actuarial publications and other standards for the valuation of transfers of future interests for income, estate and gift tax purposes.

Coordinating with TE/GE Division Counsel, Associate Chief Counsel and the DOJ on litigation issues and declaratory judgment cases under the Internal Revenue Code. (IRC 7476.)

Program reports:

The EP Determinations program uses Business Objects to view, create, and modify inventory and employee records. Business Objects uses tools to provide a built-in interface to query and analyze data and to build reports.

Monthly reports detailing the current inventory of cases by area and their status are produced and provided to the Director EP R&A, Area Managers, and frontline managers.

Ad-hoc reports are produced as requested by determinations personnel with appropriate permission.

Each quarter, EP Determinations Quality Assurance issues reports to summarize the results of their TEQMS reviews. See IRM 7.11.3, Tax Exempt Quality Measurement System (TEQMS).

Program effectiveness:

EP Determinations monitors business unit progress toward completing and closing cases in inventory. They provide status and progress reports to IRS leadership on a regular, recurring basis. Effectiveness is measured by analysis of compliance trends and results.

The IRS receives EP determination letter applications and user fees from taxpayers on Pay.gov.

The user fee information is then transferred to LINUS to ensure it is properly recorded.

The application information from Pay.gov is transferred to Tax Exempt Determination System (TEDS) and EP/EO Determination System (EDS), which are the systems that EP Determinations uses to control their inventory.

TEDS contains roles and permissions to ensure proper separation of duties per IRM 7.15.4.

The EP Determinations Area Managers coordinate the assignment of inventory.

In order to ensure a consistent level of managerial engagement in the process of making key strategic decisions during a determination letter review, the specialist submits requests for approval by their manager through TEDS.

The manager approves or rejects any request through TEDS.

EP Determinations QA reviewers perform reviews on mandatory review cases and for cases selected for the Tax Exempt Quality Measurement System (TEQMS) to ensure that specialists are conducting their determination letter reviews per technical, procedural and administrative requirements. See IRM 7.11.3 and IRM 7.11.9 for more information.

The IRS is fully committed to protecting the privacy rights of taxpayers and employees. Privacy laws are included in the IRC, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. For more information about these laws, visit the FOIA Library\Internal Revenue Service (irs.gov).

For questions about privacy, email *Privacy.

For questions about disclosure, email *Disclosure.

This table lists acronyms used in this IRM.

Acronym

Definition

DL

Determination Letter

DSM

TEGE Determination Systems Management

EACS

Employee Plans/Exempt Organization Applications Control System

EC record

EACS/Master File record

EC tables

EACS/Master File data tables

EIN

Employee Identification Number

EDS

Employee Plans/Exempt Organizations Determination System

EM record

Employee record

EO

Exempt Organizations

EP

Employee Plans

EP-DCSC

Employee Plans Determination Centralized Site in Cincinnati

FFN

File Folder Number

IC tables

Inventory Control tables

KD

Key District

KDO

Key District Office

MF

Master File

MIR

Management Information Reports

MIS

Management Information System

OLE format

Online Error format

PCCF

Plan Case Control File

R&A

Rulings and Agreements

TE/GE

Tax Exempt and Government Entities

TEDS

Tax Exempt Determination System

UNP format

Unpostable format

IRM 7.11.1.5 Computer Systems

IRM 7.11.1.5.1Employee Plans/Exempt Organizations Determination System (EDS)

EDS openings (establishments) and closings post to EACS through a daily batch run. After we enter cases and approve their closings, the system automatically updates the EDS MF status to mark the completed records "ready" for the batch run.

A case can be opened and closed in the same day. The MF status (Status 4) instructs the batch to create both an opening transaction and a closing transaction in the same file.

The marked records are processed through the EDS daily batch run by checking the application's opening and closing data using specific validity and consistency checks.

The checks used are the same as those described for each screen item in IRM 7.14.2, Employee Plans EDS User Manual, Data Entry.

If all of the validity checks for the EDS daily batch run pass, the system generates and writes transaction or case records to a separate file.

Unpostables can occur in either the EDS daily batch run (EDS unpostables) or in the EACS run (EACS unpostables). The EDS daily batch run should identify all record errors before the file is transmitted to EACS.

The EDS daily batch run doesn’t identify issues between the zip code and state or between the EIN and Name Controls (OLE). The EACS run detects these issues.

The EDS batch runs Monday through Friday.

It does not run on weekends and holidays because EACS is unavailable. EDS generates the EACS file around midnight.

If EDS Unpostables are found, the results are returned immediately to each case.

EACS processes the file the next day, around 5 p.m. EDS processes the results from EACS before the midnight batch run.

Each case is updated during this process. Weekend and holiday updates are processed with the next regularly scheduled batch run.

Reports are generated both from the EDS daily batch run and EACS when unpostables occur.

When EDS unpostables are found during the EDS daily batch run, the system updates the case's MF status field with the applicable unpostable error code (see IRM 7.13.8.4, Master File Codes). The system does NOT send the record to EACS. At the end of the day, the system creates a daily batch report that lists all affected cases and the unpostable error(s) found.

When EDS daily batch run unpostables are found, the:

EDS daily batch report lists the affected cases and the error(s).

System updates the MF status field with the unpostable code.

Unpostables require an EDS correction.

EACS updates are run daily, except weekends and holidays. The run generates a report that lists run controls and any errors.

When the EACS report is available, a program is run against the report to update the MF status with unpostable codes and closings. History records are created for these updates.

To resolve EDS unpostables, review the EDS daily batch run report for a list of unpostable transactions. The report lists the last unpostable code for a case (see Exhibit 7.13.8-1, EDS Batch Run Error Codes). The case history is the only area that lists all the reasons a case did not post.

When a case unposts on EDS, the MF status in the Query/Update Master File screen updates to the unpostable code (or to the last unpostable code found if more than one error).

Print a report of the outstanding EDS unpostables from the Management Information System (MIS). See IRM 7.14.6, Management Information System (MIS), for instructions.

Find the correct entry for each unpostable error in the case file or on TEDS. You may call the specialist who closed the case if you can't determine the correct entry from the case file or TEDS.

Make correction(s) in the Query/Update Master File Screens (Option 1 of the ICS Main Menu).

For open cases, correct all items using any update option.

For closed cases, correct all items (except status and hours) using any update option. Use Option 5 to correct status and hours.

After making corrections for both open and closed cases, enter a "Y," "B," or "D," in the MF code to resend the record to EACS.

Correct all unpostable errors through the Query/Update Master File Screen except these unpostable errors:

Case Number is invalid (000)

Control Date is invalid (010)

Area Office or Post of Duty Code is invalid (005)

Type Request is invalid (013)

No matching KD record (999)

No matching EC record (998)

Inconsistent Closing Cd and Proposed Closing Cd (055)

Invalid Case Number (Julian Date) (006)

Invalid Form Number (011)

Invalid Form Version Code (012)

Invalid Subsection (017)

Inappropriate Update to Control Date Attempted (023)

Invalid Closing Code (052)

Case Not Approved (053)

Missing Specialist Number (056)

Inconsistent Closing Code and Type Request (166)

Closing Record Missing on PCCF for this Update (986)

Inconsistent KDO Code in FFN, Case Number and District Office Code (992)

No matching EM record (997)

The above errors shouldn’t occur if the record has been entered through the DTS and the data hasn’t been altered outside of EDS. If they occur, submit an IRWorks ticket.

If the error listed is "File Folder Number is invalid" (001), correct the unpostable if the error is in the last digit. If the error is the first two digits, submit an IRWorks ticket.

MF codes describe where the EDS record is in relation to EACS. The following is a list of the MF codes and their meanings:

One- and two-digit MF codes indicate that files were sent without incident (no unpostable error occurred). All four-digit MF codes indicate that an unpostable error occurred.

MF Code

Meaning

0000

Opening record waiting to be sent

0001

Opening record sent

0002

Closing record waiting to be sent

0003

Closing record sent

0004

Both opening and closing records waiting to be sent

0010

Not sent (Forms 4461-B, 5310-A and 9999)

0011

Letter generation record - not sent

0012

Update MIR data after closing waiting to be sent

0013

Update MIR data after closing sent

0014

Closing record bypass EIN check

0030

Closing record posted to EACS

2000-2999

EACS unpostable (when both opening and closing records were sent)

3000-3999

EACS update MIR closing data unpostable

4000-4999

EACS closing unpostable

5000-5999

EACS opening unpostable

6001-6999

EDS unpostables codes for Update MIR data after closing, not sent to EACS

7001-7999

EDS unpostable codes for Opening records when both opening and closing records were sent, not sent to EACS

8001-7999

EDS unpostable codes for closing records, not sent to EACS

9001-9999

EDS unpostable codes for opening records, not sent to EACS

If the validity checks on the EDS Daily Batch Run find an error, a four-digit MF Unpostables code appears. The first digit means one of the following:

First digit of MF Unpostable Code

Represents

2

EACS unpostable when Opening and Closing records were sent simultaneously (or together in the same file)

3

EACS update MIR data after Closing Record Unpostable

4

EACS Closing Record Unpostable

5

EACS Opening Record Unpostable

6

EDS update MIR data after Closing Record Unpostable

7

EDS unpostable when Opening and Closing records were sent simultaneously (or together in the same file)

8

EDS Closing Record Unpostable

9

EDS Opening Record Unpostable

The last three digits are the unpostable code (see Exhibit 7.13.8-1, EDS Batch Run Error Codes).

An unpostable code of 9092 indicates the State Code is invalid on an opening record. An unpostable code of 8092 indicates the State Code is invalid on a closing record.

To resend the record to EACS, update the MF code to "Y." The unpostable will:

Update from MF code

To MF code

2XXX

4

3XXX

12

4XXX

2

5XXX

0 (zero)

6XXX

12

7XXX

4

8XXX

2

9XXX

0 (zero)

After the batch run is complete, the MF Code shows that the record has been sent:

0 (zero) is updated to 1 after the batch run

2 is updated to 3 after the batch run

4 is updated to 3 after the batch run

12 is updated to 13 after the batch run

EDS transaction records are processed through two programs named EDS01 and EDS03:

EDS01 screens the records to see if they were sent to the correct place and determine if there are duplicate case numbers.

EDS03 performs the validity and consistency checks for EP records.

Records that successfully process through the programs are marked to update to EP/BMF based on the weekly posting cycles (usually Fridays).

The EACS run report is generated Monday through Friday. The report lists run controls (total number of records) for number of records:

Sent to EACS

Added (established), closed and updated (MIR data updated)

Unpostable

The run report prints each case number EACS accepted. Accepted cases plus unpostable cases should equal the total records sent.

Run reports include message lines with invalid or inconsistent items. The nightly batch run reads the message lines to update the MF status with the unpostable code.

UNP and OLE lines print in the nightly batch run report in the following formats.

UNP|315432000EP|PCP|100|315123456|001 UNP|315001000EO|PAO|100|311234567|000 OLE|311500101EO|319500100|GROU| GROUPER AND SNAPPER BOTTOM FISHING

If the nightly batch can't update an EDS record, the batch report prints a message line. Submit an IRWorks ticket to resolve the record problem. After they fix the record, you can resolve the unpostable.

Unpostable codes 990 and 993 won’t update the MF Code. The quantities of these unpostables are indicated on the nightly batch report.

After the nightly batch run has been processed, it generates a report listing the unpostables in a more readable format and run control information of the EDS database updates.

The report heading lists:

The run report date

The run report file name

The transaction file processing date

The transaction file creation date

Compare dates to ensure the campus has processed every transaction file the EP-DCSC has sent. EDS batches are run daily. There should be a report listing the dates of the transaction files for every day of the week. If this doesn’t happen, submit an IRWorks ticket. The sooner we identify problems, the easier it is for ISD to fix them.

See the unpostable section and OLE section of the run reports printed on separate pages.

Use the report’s Totals section to monitor updates to the EDS database:

Total Openings or Closings sent twice: A high number could indicate records are being resent to EACS; contact IRWorks for assistance.

Records Not Updated Due to IC Status 30: If > 0, generally indicates the run report was put through the program more than once; contact IRWorks for assistance.

Compare whether all records were processed from each transaction file. The following items should equal the total on the report:

EP and EO Nightly Batch Run: Total Transactions Generated

CSPC Run Report: Individual File Number Totals - Number EO Records Read and Number EP Records Read

EP and EO EACS Run Report: Total Records Input

If they don’t match, review the run report for unpostables that aren’t in the UNP format and add to the Total Records Input. If still unequal, contact IRWorks.

The remaining items in the TOTALS section are informational. The total of these four lines in each of the IC and AH columns should equal the Total Records Input.

Report Item

Description

Records Unmatched

Total records where the program could not find the case number in the database. These cases are listed in the EACS-EDS Errors Section.

Records Not Updated

Total number of records that were on the report where no update was done to the database. These are generally records openings and update after closings. These records do not update the MF status (IC table). If the same file was run more than once through the programming this number would also include the total records found where the MF status was already a 30.

Records Updated/Added

Total records where the MF status (IC table) is updated because of a closing or an unpostable or when an action history (AH table) record is added. Action history records are added when the MF status is changed and for all openings and update after closings.

Database Failures

Total number of records where the database could not be updated because a record is being used by another login. This would not generally happen since the batches are run when no one else is on the system.

To resolve EACS unpostables:

Research INOLES, TEDS and/or the case file for correct data.

Update the information on EDS.

Resend the record to EACS, see 3 below.

You can find the correct entry for each unpostable error in INOLES, the case file or on TEDS. If you still can't determine the correct entry, ask the specialist who closed the case.

Use Option 1 of the ICS Main Menu on the EDS system to make correction(s) in the Query/Update Master Record and Status screen. See IRM 7.14.5, Inventory Control Subsystem, Exhibit 7.14.5-3 for more information.

Correct all errors, then enter a "Y" , "B" , or "D" in the MF item to resend the record to EACS.

Enter a "B" when both the opening and closing record should be sent to EACS.

Enter a "D" when the unpostable is N985.

When entering a "Y" or "B" , or "D" use the appropriate function key ("Yes, Send" ) to verify the record should be sent to EACS. MF codes will update as:

MF 5XXX and 9XXX update to 0 (zero).

MF 4XXX and 8XXX update to 2.

MF 2XXX and 7XXX update to 4.

MF 3XXX and 6XXXX update to 12.

After the nightly batch run, the MF code will update to show the record was sent.

Error code 014 is the most common error for invalid benefit type. Correct the record by correcting the benefit type in EDS.

Error code 994 indicates a closing record is sent before an opening unpostable is corrected. Correct the record by entering a "B" in the MF code.

Error code 100 and OLE error 996 indicate zip code and OLE errors. Correct the record by the correcting the zip code or name control brackets. Enter a "Y" in the MF code to resend the record.

See Exhibit 7.13.8-1, EDS Batch Run Error Codes, for a listing of error code descriptions.

This exhibit lists the last three digits of the error codes. See IRM 7.13.8.4 paragraph (2) for an explanation of the first digit of the error codes.

Unpostable Error Codes

Error Messages

000

Invalid Case Number

001

Invalid File Folder Number

002

Invalid EIN

003

Invalid Plan Number

004

Invalid Name Control

005

Invalid District Code

006

Invalid Case Number (Julian Date)

007

Invalid Case Number

008

Too many AH Event 10 Records

010

Invalid Control Date

011

Invalid Form Number

012

Invalid Form Version Code

013

Invalid Type of Determination Request

014

Invalid Benefit Type

015

Invalid Total Participants

016

Invalid Plan Year Ends

017

Invalid Subsection

019

Invalid District of Location Code

021

This Form not sent to Master File

022

Invalid KDO

023

Inappropriate Update to Control Date Attempted

040

Correction Disposal Record, submit an IRWorks ticket.

050

Invalid Employee Grade

051

Missing Employee Grade

052

Invalid Closing Code

053

Case Not Approved

054

Missing Specialist Hours

055

Inconsistent Closing Cd and Proposed Closing Cd

056

Missing Specialist Number

057

Invalid Case Grade

058

Missing Case Grade

059

Missing Plan Number

060

Invalid Law Indicator

061

Missing Law Indicator

062

Invalid Plan Effective Date

063

Invalid Plan Vesting

064

Missing Plan Vesting

065

Inconsistent Plan Vesting and Form Number

066

Missing Plan Participants

067

Inconsistent Form Number and Plan Participants

068

Missing Plan Effective Date

069

Inconsistent Form Number and Plan Effective Date

070

Missing Plan Year Ends

071

Inconsistent Form Number and Plan Year Ends

072

Invalid Case Grade Source

080

Invalid 1st line of Name of Plan Sponsor

081

Invalid 2nd line of Name of Plan Sponsor

085

Invalid In Care of Name

087

Invalid 1st line of Plan Name

088

Invalid 2nd line of Plan Name

089

Inconsistent Zip Code and State Code

090

Invalid Address

091

Invalid City

092

Invalid State Code

093

Invalid Zip Code

094

Invalid Foreign Address

095

Invalid Foreign City

096

Invalid Foreign Country

100

Zip Code not Valid for this State Code

128

Invalid Affiliation Code

161

Inconsistent District of Location and State Code

162

Dummy EIN Must be Updated

163

Missing Reviewer Number

164

Missing Reviewer Hours

166

Inconsistent Closing Code and Type Request

179

Determination Code must be Blank

190

Missing Reviewer Number and Reviewer Total Hours

984

Record Error with Foreign Address, submit an IRWorks ticket.

985

EIN Not in Campus’ Valid Range - Verify (If Correct, enter "D" in the MF Code.)

986

Closing Record Missing on PCCF for this Update

987

Update After Closing Error, submit an IRWorks ticket.

988

Inconsistent Form No and Form 5309 Ind or 40K Ind

990

Closing Record sent a second time (no action necessary if closing code matches the campus, check PLINF)

991

Tape Error, submit an IRWorks ticket.

992

Inconsistent Key District Office Code in FFN, Case Number and District Office Code

993

Opening Record sent a Second Time (no action necessary)

994

Opening Record missing (Enter a "B" to send both an opening and a closing record)

995

Record Error with MF Code, submit an IRWorks ticket

996

Mismatch on Name Control and EIN (OLE)

997

No matching EM record

998

No matching EC record

999

No matching KD record

Term

Definition

Opening Record

The opening or establishment record is transmitted to EACS after an application is entered in the Data Transcription Subsystem (DTS) or created in TEDS. Transmitting an opening record allows campus employees research capability with the command codes PLINQ and PLINF. These records are sometimes referred to as PAO records in the run reports.

Closing Record

The closing record transmits to EACS after a case is closed and approved through the EDS Case Approval Screen. This record closes off the opening record. These records are sometimes referred to as PCO records in the run reports.

Update MIR Record

Option 5 in the Query/Update Master File screen allows MIR items to be updated. An update record can be sent to EACS after the record has been closed and MIR items have been updated. These records are sometimes referred to as PUO records in the run reports.

EC and IC Records

A "case" is stored in a number of tables in the EDS database. For a case to be viewed in the Update Master File screen, it must have a record (with the same case number) in each of the EC (EACS/MF data) and IC (Inventory Control) tables. The record contains entity information, such as name, address, form number, etc. The EC record contains case information, such as subsection, status, etc. The IC record contains the MF indicator and the date.

PCCF

The Plan Case Control File (PCCF) is the name of the database used for EACS system. The PCCF is the holding area until transactions can be sent to Master File.

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