Audit-Support Comparison
Compare two to four written ROBS provider audit-support terms without turning support scope into a score, ranking, recommendation, or promise of audit protection.
Direct answer: use this tool when a provider agreement, proposal, or written answer describes what happens if the IRS, DOL, or Form 5500 filing process raises questions. The worksheet keeps documented, unclear, not-included, and not-applicable statuses separate so follow-up questions stay precise.
Step-by-step contract transcription
- Open each service agreement, proposal, audit-support rider, support policy, or written provider answer.
- Use a non-sensitive label such as Provider A, Provider B, or the provider name if you are comfortable.
- For each dimension, choose documented only when the written text directly answers that dimension.
- Choose unclear when the document is silent, vague, conditional without details, or mixed across different pages.
- Choose not included when the text excludes that support or says it is billed separately.
- Choose not applicable only when the written facts make the dimension irrelevant, then enter the reason.
- Record a bounded evidence reference such as section, page, exhibit, or email date instead of pasting private facts.
How to interpret missing and red-flag terms
A complete worksheet is not a favorable result. It only means each row has a documented, excluded, or justified not-applicable status. Red flags include support limited to record retrieval, audit language that covers only corporate tax filings, support that ends at termination, no response-time contact, undefined professional fees, and exclusions for errors the sponsor caused.
Unclear terms deserve follow-up because IRS ROBS materials describe plan-level questions about filings, valuation, rollover records, participant information, and business records [1]. DOL fiduciary guidance separately emphasizes fiduciary duties, prudence, plan-document compliance, conflicts, and potential fiduciary liability [4]. A provider may help organize records while still excluding legal representation, tax representation, valuation defense, payroll corrections, or fiduciary decision-making.
Audit, correction, and representation boundaries
Worked examples
Complete but mixed: Provider A documents IRS plan-exam support, document collection, and a five-business-day response target, but excludes DOL investigations and legal representation. That is complete for those rows, not a higher score.
Unclear: Provider B says “audit help included” but does not identify IRS plan examination, DOL investigation, Form 5500 inquiry, hours, fees, corrections, or representation. Mark those rows unclear and request written details.
Not applicable: If a provider’s written answer says corporate tax-audit support is outside the ROBS administration contract and you are comparing only plan-administration support, mark corporate tax audit not applicable only with that written reason.
Authorship, current date, disclosures, and privacy
Author: Dennis Shirshikov. Published and last modified Aug. 13, 2026. The tool is educational and source-bounded. It is not legal, tax, fiduciary, valuation, or audit representation advice.
Privacy: the worksheet has no account, provider quote request, server submission, query-string sharing, cookies, or browser storage. Enter short references, not tax IDs, plan numbers, account balances, agency letters, participant names, or attorney-client communications.
Sources
- IRS ROBS compliance project
IRS describes ROBS compliance-check questions about recordkeeping, rollover or transfer information, participants, stock valuation, business information, and missing Form 5500, Form 5500-EZ, or Form 1120 filings. Page last reviewed Nov. 16, 2025; checked Aug. 13, 2026.
- IRS ROBS guidelines memorandum
IRS states ROBS arrangements are not noncompliant per se and must be developed on a case-by-case basis, with issues including qualification, valuation, prohibited transactions, and coverage. Dated Oct. 1, 2008; checked Aug. 13, 2026.
- IRS EPCRS overview
IRS explains SCP, VCP, and Audit CAP, including that VCP is before audit, uses Pay.gov, requires a user fee, and Audit CAP applies while a plan is under audit. Page last reviewed July 31, 2026; checked Aug. 13, 2026.
- DOL fiduciary responsibilities
DOL states ERISA fiduciaries must act solely in participants' and beneficiaries' interests, act prudently, follow plan documents consistent with ERISA, diversify investments, avoid conflicts, and may be personally liable for breaches. Checked Aug. 13, 2026.
- DOL DFVCP
DOL says DFVCP lets plan administrators voluntarily submit overdue annual reports while paying lower civil penalties, but it does not waive all DOL penalties, has eligibility limits, and does not relieve fiduciary responsibilities. Checked Aug. 13, 2026.