EPCRS in Practice: Choosing the Right Correction Path

ASPPA [American Society of Pension Professionals & Actuaries]

Even the best-administered retirement plans experience operational and document failures—but how you correct them can determine whether the plan survives an IRS examination intact. Designed for experienced third-party administrators and retirement plan professionals, this advanced session takes a deep dive into EPCRS correction strategies using real-world case studies across defined contribution and defined benefit plans.

We’ll analyze how SECURE 2.0 reshaped self-correction, including expanded SCP eligibility, correction timing, and documentation expectations. Through detailed examples, you’ll evaluate when self-correction is defensible, when a Voluntary Correction Program (VCP) submission is required, and how to position corrections to minimize audit exposure and fiduciary risk. This session emphasizes practical decision-making, technical nuance, and defensible correction methodologies to help keep plans qualified and compliant in an increasingly complex regulatory environment.

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