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
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- Revenue Procedure 2008-50 (superseded as of April 1, 2013, only use to determine pre-2009 403(b) failures that can be corrected under EPCRS).