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IRS Revises Retirement Plan Correction Program
Snell & Wilmer 
Feb. 7, 2013 "The IRS made several important changes to EPCRS, some of which are intended to broaden its scope and others to make the correction process more efficient. The most significant changes [are]: New Forms 8950 and 8951... Applies to 403(b) Plans ... Governmental 457(b) Plans ... Section 436 Corrections ... Lost Participants ... Correcting Missed Matching Contributions ... QNEC for Nondiscrimination Failures ... New Mailing Address." MORE >> |
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