EPCRS Resources

EPCRS - Correcting Plan Errors

Subject
General Information
IRS Correcting Plan Errors Webpage
SCP Eligibility Flowchart for QPs and 403(b)s
SCP Eligibility Flowchart for Simple IRAs and SEPs
IRS EPCRS Overview, Explanations and Definition (From IRS Publication 4050, Released in 2003)
IRS Fix-It Guides
401(k) Fix-It Guide
SIMPLE IRA Plan Fix-It Guide
SEP Fix-It Guide
SARSEP Fix-It Guide
Rev. Proc. 2008-50
Rev. Proc. 2008-50
Summary of Changes
Slide Presentation
Topic Index
McKay Hochman Commentary
EPCRS Non-amender Rules
DOL Online Calculator Uses Permitted Under EPCRS
Exclusion from Safe Harbor Plan Correction
Rev. Proc. 2006-27
Rev. Proc. 2006-27
McKay Hochman Commentary
Rev. Proc. 2003-44
Rev. Proc. 2003-44
Topic Index
IRS Employee Plans New Special Edition
Slide Presentation
Redlined Version IRS Comparison of Changes
2003 McKay Commentary
Rev. Proc. 2002-47
Rev. Proc. 2002-47
IRS Summary of EPCRS Changes from Prior EPCRS
Topic Index
Rev. Proc. 2001-17
Rev. Proc. 2001-17

IRS EPCRS Webpage

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