Correcting Plan Errors
|
The Employee Plans Compliance Resolution System (EPCRS) |
What’s new in EPCRS? |
Revenue Procedures for EPCRS:
- Revenue Procedure 2013-12 (optional after December 31, 2012; required for 403(b) plans)
Topical index
Chart of significant changes - 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 (Forms 8950 and 8951, Appendix C schedules, etc.)
Avoid 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: 2013-02-25
