ERISA Services, Inc.
Plumbers Local Union No. 1 Benefit Funds
Loren D. Stark Company
Trucker Huss, A Professional Corporation
Carpenter Morse Group
RTD Financial Advisors
Retirement Plan Consultants
Hochheiser Deutsch & Co, Inc.
Bates & Company
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|Text of IRS Rev. Proc. 2015-28: EPCRS Safe Harbor Correction Methods for Certain 401(k) Plan Failures (PDF)|
Internal Revenue Service [IRS]
Apr. 2, 2015
12 pages. "The following modifications to Rev. Proc. 2013-12 are reflected in this revenue procedure:  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  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."
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