The New EPCRS: What Changed and How to Apply It

ASPPA [American Society of Pension Professionals & Actuaries]

The IRS has issued a major update to EPCRS. Rev. Proc. 2026-34 replaces Rev. Proc. 2021-30 and brings the SECURE 2.0 changes and interim guidance into a consolidated correction framework, while making additional changes practitioners need to understand.

This session will focus on what has changed and, more importantly, what those changes mean when you're correcting plan errors. We'll cover expanded self-correction, Eligible Inadvertent Failures, correction timing and examination issues, missed deferrals and automatic enrollment errors, plan loan failures, overpayments, and other important EPCRS updates. Through practical examples, we'll help you navigate the new rules and understand how they affect common correction situations.

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