Featured Jobs
|
Pattison Pension
|
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
|
MAP Retirement
|
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
Regional Vice President, Sales MAP Retirement
|
|
BPAS
|
|
DWC - The 401(k) Experts
|
|
MAP Retirement
|
|
Sentinel Group
|
|
Retirement Relationship Manager MAP Retirement
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Text of IRS Rev. Proc. 2015-28: EPCRS Safe Harbor Correction Methods for Certain 401(k) Plan Failures (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Apr. 2, 2015
12 pages. "The following modifications to Rev. Proc. 2013-12 are reflected in this revenue procedure: [1] New safe harbor EPCRS correction methods relating to automatic contribution features (including automatic enrollment and automatic escalation of elective deferrals) in plans described in Section 401(k) and Section 403(b); and [2] Special safe harbor correction methods for plans (including those with automatic contribution features) that have failures that are of limited duration and involve elective deferrals."
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |