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ERISA 01: Correcting Elective Deferral Failures [2015]

FIS Relius Education

Nov. 13, 2015
Recorded Online

[Recorded online and available for purchase.]

2015 brought us new guidance regarding the correction of elective deferral failures under the IRSís EPCRS program. The new correction methods offer additional, and often less costly, correction methods than were previously available. The new rules can be used immediately, and are in addition to the correction methods available under Revenue Procedure 2013-12.

This first segment of our ERISA Workshop will focus on these new rules and review related recommendations for minimizing elective deferral issues. Of course, there is always time for your questions.

Topics include:

  • Elective deferral failures defined
  • Improper exclusions
  • Auto escalation issues
  • Revenue Procedure 2015-28
  • Approved correction methods
  • New notice requirements
  • "Traditional" EPCRS correction methods
  • Proper elective deferral procedures

Continue by clicking on the following link:

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