When this guide is useful
A business considers a retirement contribution while employee records differ between payroll and administration.
The distinction that matters
The plan administrator needs accurate eligibility and compensation facts. A projected owner contribution is not a substitute for employee coverage analysis.
A worked situation to investigate
A salon adds employees and transfers a stylist between related entities before the administrator prepares the annual census.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.