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ARTICLE · 22 MAY 2019

IRS Expands Self-Correction Procedures For Retirement Plans

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Certain qualified retirement plan errors are now easier to fix under the new expanded IRS self-correction procedures. On April 19, 2019, the IRS released the revised Employee Plans Compliance

United StatesEmployment and HR
Roberta Granadier
Roberta Granadier
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Certain qualified retirement plan errors are now easier to fix under the new expanded IRS self-correction procedures. On April 19, 2019, the IRS released the revised Employee Plans Compliance Resolution System ("EPCRS") under Revenue Procedure 2019-19. EPCRS allows employers of all sizes to identify and correct retirement plan errors under the Self-Correction Program ("SCP"), Voluntary Correction Program ("VCP") and Audit Closing Agreement Program ("Audit CAP"). While Revenue Procedure 2019-19 publishes a whole new EPCRS, the major changes impact the Self-Correction Program only.  The expanded Self-Correction Program permits self-correction of the following three common retirement plan violations as long as certain conditions are satisfied:

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