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Expert Analysis

Welcome Updates To IRS Retirement Plan Self-Corrections

By Craig Hoffman ( May 1, 2019, 4:35 PM EDT) -- Effective April 19, 2019, new rules under the IRS' Employee Plans Compliance Resolution System, or EPCRS, will greatly expand the types of disqualifying defects that may be corrected under the self-correction program. The SCP is a component of EPCRS under which certain types of disqualifying defects may be corrected without the need for an IRS filing or payment of a user fee. For many years, Congress and the private sector have urged the IRS to expand the SCP. This expansion is a welcome update to EPCRS containing significant and beneficial improvements to the program....

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