An expert system for screening employee pension plans for the Internal Revenue Service

ABSTRACT

This paper describes the development of an expert system demonstration prototype for identifying legal issues within the domain of employee pension plans. Pension plans are submitted by employers to the Internal Revenue Service for approval as to content, and obtain subsequent tax advantages. The prototype is able to identify and analyze legal issues, reach conclusions about a plan's conformity with the issues identified, and provide an explanation of the conclusions reached by the system. Success in the program's ability to identify and explain legal issues was determined by comparing the system's conclusions with those of an expert in the field.

INDEX TERMS

Primary Classification:
  I. Computing Methodologies
  I.2 ARTIFICIAL INTELLIGENCE
      I.2.3 Deduction and Theorem Proving
          Subjects: Deduction (e.g., natural, rule-based)

Additional Classification:
  H. Information Systems
  H.1 MODELS AND PRINCIPLES
      H.1.2 User/Machine Systems
          Subjects: Human information processing

  I. Computing Methodologies
  I.2 ARTIFICIAL INTELLIGENCE
      I.2.1 Applications and Expert Systems
          Subjects: Law

  J. Computer Applications
  J.1 ADMINISTRATIVE DATA PROCESSING
      Subjects: Business

  K. Computing Milieux
  K.5 LEGAL ASPECTS OF COMPUTING

General Terms:
Design, Experimentation, Human Factors, Legal Aspects