Division VI · Corrections, Audits, and Disputes
Part 22. Government Audits and Investigations
This Part covers the procedural mechanics of a government audit, examination, or investigation: DOL/EBSA civil investigations (§504 authority, document requests, interviews, Voluntary Compliance letters, §502(l) penalties, criminal referral), IRS Employee Plans examinations (IDRs, the Audit CAP exam-side process, standalone closing agreements/EP VCAP, appeal rights), PBGC premium and standard-termination audits and compliance monitoring (reportable events, §4010, §4062(e), the Early Warning Program), and HHS OCR HIPAA investigations (complaints, compliance reviews, corrective action plans, resolution agreements, civil monetary penalties, criminal referral). Process and response posture only — correction substance and litigation strategy are routed elsewhere.
Chapters
Chapter 1. DOL/EBSA Civil Investigations
This chapter covers EBSA's civil investigation process end-to-end: the §504 statutory authority, how a matter opens and proceeds, the closing options (no-action, Voluntary Compliance letter, civil-penalty notice, litigation or criminal referral), the §502(l) 20% civil penalty and its waiver petition, current enforcement priorities, and response practice.
Law stated as of October 3, 2026
Chapter 2. IRS Employee Plans Examinations
This chapter covers the procedural mechanics of an IRS Employee Plans (EP) examination: how an exam opens, the Information Document Request (IDR) enforcement process, the two closing tracks (Audit CAP and standalone closing agreements), appeal rights, and the statute of limitations.
Law stated as of October 3, 2026
Chapter 3. PBGC Audits and Compliance Reviews
This chapter covers PBGC's audit and compliance-monitoring functions: premium audits, standard-termination audits, the reportable-events and Early Warning monitoring functions, §4010 and §4062(e) compliance triggers, Missing Participants Program compliance, and PBGC's general investigatory and appeals authority.
Law stated as of October 3, 2026
Chapter 4. HHS OCR HIPAA Investigations and Enforcement
This chapter covers HHS Office for Civil Rights investigation and enforcement procedure as it applies to a health plan sponsor or fiduciary acting as a HIPAA covered entity or business associate: investigation triggers, the cooperation duty, informal resolution and corrective action plans, civil monetary penalties, criminal referral, the audit program, and parallel state attorney general enforcement.
Law stated as of October 3, 2026
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