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ARTICLE · 09 AUGUST 2021

IRS Publishes Updated Version Of EPCRS

Reinhart, Boerner, Van Deuren SC
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On July 15, 2021, the Internal Revenue Service published an updated version of the Employee Plans Compliance Resolution System in Revenue Procedure 2021-30.

United StatesEmployment and HR
Emily Pellegrini
Emily Pellegrini
Jessica P. Culotti Culotti
Jessica P. Culotti Culotti
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On July 15, 2021, the Internal Revenue Service (IRS) published an updated version of the Employee Plans Compliance Resolution System (EPCRS) in Revenue Procedure 2021-30. This updated version supersedes the previous version outlined in Revenue Procedure 2019-19 and includes changes applicable to both defined benefit and defined contribution plans. Notably, the updated version of EPCRS provides the following:

  • Expanded guidance regarding the correction of overpayment errors, including two new correction methods.
  • Effective January 1, 2022, the anonymous submission procedure under the voluntary correction program (VCP) is eliminated and replaced with an option for a plan representative to request an anonymous, no-fee, pre-submission VCP conference with an IRS representative.

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