Revenue Procedure 2008-50 sets forth the current Employee Plans Compliance Resolution System (EPCRS). It contains various appendices to help you correct retirement plan errors.

EPCRS Revenue Procedure

• Revenue Procedure 2008-50 (PDF) (HTML)
  
  
• Revenue Procedure 2008-50: Topical Index
  

Fill-in Appendices - Use for your VCP Submission

• Appendix C
  Voluntary Correction Program (VCP) Checklist and Instructions.
  
  
• Appendix D
  VCP Submission and Instructions.
  
  
• Appendix E
  Acknowledgement Letter.
  
  
• Appendix F
  Streamlined VCP Submission and Instructions and Tips Video (2:54 min.).
  
  
• Appendix F - Schedule 1
  Interim and Certain Discretionary Nonamender Failures.
  
  
• Appendix F - Schedule 2
  Nonamender Failures (other than those to which Schedule 1 applies).
  
  
• Appendix F - Schedule 3
  SEPs and SARSEPs.
  
  
• Appendix F - Schedule 4
  SIMPLE IRAs.
  
  
• Appendix F - Schedule 5
  Plan Loan Failures (Qualified Plans & 403(b) Plans).
  
  
• Appendix F - Schedule 6
  Employer Eligibility Failures (401(k) and 403(b) Plans Only).
  
  
• Appendix F - Schedule 7
  Failure to Distribute Elective Deferrals in Excess of the Section 402(g) Limit.
  
  
• Appendix F - Schedule 8
  Failure to Pay Required Minimum Distributions Timely under Section 401(a)(9).
  
  
• Appendix F - Schedule 9
  Correction by Plan Amendment (in accordance with Appendix B).