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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]Link to more items from this source
[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."

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