Common Qualification Errors and Corrections Under EPCRS | Practical Law

Common Qualification Errors and Corrections Under EPCRS | Practical Law

A Note providing a roadmap to available correction methodologies for common qualification errors under the IRS Employee Plans Compliance Resolution System (EPCRS), as updated in Revenue Procedure 2021-30, that are not directly addressed in the EPCRS.

Common Qualification Errors and Corrections Under EPCRS

Practical Law Practice Note 7-526-6147 (Approx. 15 pages)

Common Qualification Errors and Corrections Under EPCRS

by David S. Rosner, Ogletree, Deakins, Nash, Smoak & Stewart, P.C., with Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Note providing a roadmap to available correction methodologies for common qualification errors under the IRS Employee Plans Compliance Resolution System (EPCRS), as updated in Revenue Procedure 2021-30, that are not directly addressed in the EPCRS.