Mistakes happen! The Employee Plans Compliance Resolution System (EPCRS) allows retirement plan sponsors to correct plan mistakes and continue to provide retirement benefits on a tax-favored basis. EPCRS includes self-correction without IRS involvement (SCP), voluntary correction with IRS approval (VCP), and correction during audit under a closing agreement (Audit CAP). Fix-it Guides Common mistakes in 401(k), 403(b), SEP, SIMPLE IRA and SARSEP plans and examples of how to correct them. Fixing Common Plan Mistakes Articles on specific retirement plan failures. EPCRS Revenue Procedure PDF Official guidance on how to correct plan errors (Revenue Procedure 2021-30) Voluntary Correction Program basics VCP Submission Forms VCP Submission Kits VCP Fee Schedule Common Mistakes in VCP Submissions Self-Correction Program Self-Correction of Retirement Plan Errors When you can correct errors without IRS approval Errors found during an audit Audit Closing Agreement Program - General Description Additional resources Summary of Plan Correction Programs Common plan errors and the appropriate IRS or DOL program to use to fix them. Abusive Transactions - Availability of Programs under the EPCRS Transactions that affect a plan’s eligibility to use the EPCRS correction programs. Find plan errors or avoid future mistakes in your retirement plan.