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Text of Instructions for IRS Form 8950: Application for Voluntary Correction Program (VCP) Under EPCRS, Rev. September 2015 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 23, 2015 "Modifications have been made to improve the Employee Plans [Compliance] Resolution System [EPCRS] by changing some of the requirements in Rev. Proc. 2013-12[.] Rev. Proc. 2015-27 ... made modifications such as reducing the compliance fees relating to certain submissions and modifications to the correction rules. Rev. Proc. 2015-28 ... also provides new supplemental safe harbor correction methods." MORE >> |
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