The Employee Plans Compliance Resolution System (EPCRS) offers three programs for correcting plan errors: Self-Correction Program (SCP) Voluntary Correction Program (VCP) Audit Closing Agreement Program (Audit CAP) 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 (Form 14568, model schedules Forms 14568-A through 14568-I, etc.) Avoid plan errors Tips to avoid common retirement plan errors Revenue procedures for EPCRS Revenue Procedure 2021-30 (effective July 16, 2021) Revenue Procedure 2019-19 (effective April 19, 2019) Revenue Procedure 2008-50 (superseded as of April 1, 2013, only use to determine pre-2009 403(b) failures that can be corrected under EPCRS). Related Employee plans voluntary closing agreements Tax consequences of plan disqualification Publication 4224, Retirement Plan Correction Programs PDF Frequently asked questions (FAQs) regarding governmental plans and EPCRS Other government correction programs for retirement plans Contact us What's new in EPCRS Changes to EPCRS in Rev. Proc. 2021-30 Rev. Proc. 2021-30 Expanded Self Correction Program - EPCRS Rev. Proc. 2019-19 Top mistakes in Voluntary Correction Program (VCP) submissions Self-correct defective 403(b) plan provisions during the remedial amendment period Correcting required minimum distribution failures IRS compliance statement Anonymous VCP submissions VCP Submission Kit - Failure to adopt a new pre-approved defined contribution plan by the April 30, 2016 deadline
