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Correcting Plan Errors
The Employee Plans Compliance Resolution System (EPCRS)
What’s new in EPCRS?
Find Plan Errors
- Find common plan errors so you can fix them right away
Fix Plan Errors
- 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
Revenue Procedure for EPCRS
- Revenue Procedure 2008-50 (superseded as of April 1, 2013)
- 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: 2013-05-15