IRS and DOL Source Library for ROBS

Start with the source lane, not a provider claim. Search a form number such as 5500-SF, a program name such as EPCRS, a role such as fiduciary, or a topic such as party in interest. Then use the filters for agency, topic, document type, and lifecycle stage. Filters are deterministic and combine with AND logic.

Open the official source from the card, read the locator heading, and compare the source's scope with the boundary field before using it in a plan file, provider question, or adviser memo.

The catalog includes official IRS and DOL sources directly relevant to ROBS mechanics and qualified-plan operations. U.S. Code records appear where statutory text is essential for employer securities, adequate consideration, prohibited transactions, controlled groups, fiduciary duties, and QDRO boundaries.

Provider pages, blogs, generic homepages, search-result summaries, unstable support pages, and duplicate URLs were excluded. The library indexes sources; it does not interpret them as approval of a transaction.

Each source was opened for this work on August 14, 2026. The page does not claim that a URL will remain live permanently. If a source has moved, use the exact title and locator text to find the current official IRS, DOL, or U.S. Code version before relying on it.

The IRS lane generally covers tax qualification, rollovers, corporate returns, information reporting, plan correction procedures, and retirement-plan tax rules. The DOL lane generally covers ERISA fiduciary duties, participant rights, reporting and disclosure, prohibited transactions, voluntary fiduciary correction, delinquent Form 5500 filing relief, bonding, and EBSA enforcement.

Many ROBS issues cross both agencies. A late Form 5500, prohibited transaction, valuation failure, or employee exclusion can require IRS and DOL analysis rather than a single-source answer.

The common source-reading paths are:

• ROBS setup: read the IRS ROBS project, rollover rules, rollover chart, written-plan guidance, pre-approved plan or determination-letter materials, EIN pages, and employer-security/adequate-consideration sources.
• Annual administration: read Form 5500 sources, fiduciary responsibilities, reporting and disclosure, coverage and nondiscrimination, HCE/key employee definitions, payroll guidance, and valuation sources.
• Correction: start with IRS correcting plan errors, EPCRS materials, DOL VFCP or DFVCP, prohibited-transaction sources, and the agency investigation lane.
• Exit: combine Form 5500 final filing sources, employer-stock valuation, missing participants, QDRO guidance when relevant, and plan-termination or abandoned-plan materials.

Escalate to ERISA counsel, a CPA, a qualified plan TPA, a valuation professional, corporate counsel, payroll support, or a benefits filer when the source changes the facts you need to prove. Examples include current-employer distribution restrictions, prohibited-transaction exposure, family or controlled-group status, employer-stock valuation, late filings, participant exclusions, business sale structure, divorce orders, missing participants, and plan termination.

Published and last updated August 14, 2026 by Dennis Shirshikov. The tool is educational and does not collect leads. Searches and filters use local React state only. The source-library tool does not set or use tool-specific cookies or storage, put filter inputs in the URL, send filter inputs over the network, use clipboard, download, print, email, or include a lead form. Ordinary sitewide analytics cookies may exist elsewhere in the browser session.

Use the ROBS FAQ Explorer for source-bounded questions, the Prohibited-Transaction Screener for issue triage, the ROBS Compliance Calendar for filing prompts, and the Form 5500 Requirement Screener for annual-report routing.

These answers explain what the library does and where source reading stops.