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 (Forms 8950 and 8951, Appendix C schedules, etc.)

Avoid Plan Errors

• Tips to avoid common retirement plan errors

Additional resources

• Tax consequences of plan disqualification
• Publication 4224, Retirement Plan Correction Programs
• Other correction programs for retirement plans (DOL)
• Contact IRS Employee Plans Customer Account Services

(This information provided by IRS.gov)