Correcting Plan Errors
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The Employee Plans Compliance Resolution System (EPCRS) |
What’s new in EPCRS? |
Revenue Procedures for EPCRS:
- Revenue Procure 2013-12 (optional after December 31, 2012; required for 403(b) plans)
- Revenue Procedure 2008-50 (generally applies through March 31, 2013)
Find Plan Errors
How to find common plan errors so you can fix them right away
Fix Plan Errors
How to fix common mistakes and file a VCP application
- Fix-It Guides
- Submission Kits
- VCP fill-in forms (Appendix D, F, schedules, etc.).
Avoid Plan Errors
Tips to avoid common retirement plan errors
Additional Resources
- Tax Consequences of Plan Disqualification
- Frequently Asked Questions (FAQs) on retirement plan correction programs.
- Publication 4224, Retirement Plan Correction Programs.
- Other Government Correction Programs for Retirement Plans
- Have a Question about your Retirement Plan? Contact us for answers to technical and procedural retirement plan questions.
Page Last Reviewed or Updated: 2013-01-04
