Senate Finance Committee members asked the General Accounting Office to review an IRS survey that found a high rate of non-compliance among 401(k) plans. The IRS survey of 472 plans, conducted between 1995 and 1997, found that 44% had failed to comply with rules at least once. Sens. Jim Jeffords, I-Vt.; Max Baucus, D-Mont.; Bob Graham, D-Fla.; and Orrin Hatch, R-Utah, want to examine the methods used by the IRS in studying compliance.