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Another Way to Spell "Relief": E-P-C-R-S [Employee Plans Compliance Resolution System] (PDF)
Retirement News for Employers (Summer 2004); Internal Revenue ServiceLink to more items from this source
Aug. 17, 2004
Excerpt: The IRS is well aware that mistakes can and do happen. That's why the IRS has in place a system that lets you bring your plan back into compliance without losing its tax benefits: the Employee Plans Compliance Resolution System, or 'EPCRS'. EPCRS encompasses three distinct correction programs: 1) the Self-Correction Program; 2) the Voluntary Correction Program; and 3) the Audit Closing Agreement Program.

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