On August 23, 2023, the American Retirement Association wrote to the Internal Revenue Service to provide comments on the expansion of the Employee Plan Compliance Resolution System (EPCRS) included in Section 305 of the SECURE 2.0 Act. (more…)
On October 14, 2021, the American Retirement Association wrote to the Internal Revenue Service in response to Revenue Procedure 2021-30 with recommendations to improve the Employee Plans Compliance Resolution System (EPCRS). (more…)
On October 4, 2021, the American Retirement Association wrote to the Internal Revenue Service to ask for the self-correction of late restatements of pre-approved plan documents under the Employee Plans Compliance Resolution System (EPCRS). (more…)
On November 9, 2020, the American Retirement Association wrote to the Internal Revenue Service in response Revenue Procedure 2019-19 to make future improvements to the Employee Plans Compliance Resolution System (EPCRS). (more…)
The American Retirement Association wrote to the Internal Revenue Service in response to Revenue Procedure 2018-52 regarding the future enhancement of the Employee Plans Compliance Resolution System (EPCRS). In the letter, the American Retirement Association recommends that the IRS provide clarification to the terms “significant” and “insignificant” failures through additional examples and permit the self-correction...
The American Retirement Association wrote to the Internal Revenue Service asking for the expansion of the Self Correction Program (SCP) under the Employee Plans Compliance Resolution System (EPCRS) in response to Revenue Procedure 2018-4 and Revenue Procedure 2016-51. (more…)
The American Retirement Association wrote to the Internal Revenue Service expressing concern with the recent revision of the user fees for the Voluntary Correction Program (VCP) submissions under the Employee Plans Compliance Resolution System (EPCRS) as announced in Revenue Procedure 2018-4. (more…)
The American Society of Pension Professionals & Actuaries, part of the American Retirement Association, wrote to the Internal Revenue Service with recommendations with respect to the treatment of overpayments under the Employee Plan Compliance Resolution System (EPCRS) in response to the Service’s request in Revenue Procedure 2015-27. (more…)
The American Society of Pension Professionals & Actuaries, part of the American Retirement Association, wrote to the Internal Revenue Service in response to the Service’s request for specific recommendations regarding operational failures related to participant loans that should be eligible for correction under the Self-Correction Program (SCP) component of the Employee Plans Compliance Resolution System...
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