On March 27, 2015, the Internal Revenue Service (IRS) released Revenue Procedure 2015-27, which modifies, effective July 1, 2015, prior guidelines under the Employee Plans Compliance Resolution System (EPCRS). The IRS established EPCRS so that plan sponsors could correct documentary and operational errors without jeopardizing a plan’s tax qualified status. EPCRS consists of three programs … Continue Reading
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