May 19, 2025
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Correcting Qualified Plan Failures Through EPCRS
CCH Incorporated
This course discusses correction of Qualified Plan, 403(b) Plan, and SEP plan failures under the Employee Plan Compliance Resolution System (EPCRS). The course focuses on the following correction program under EPCRS:
  • Self-Correction Program (SCP)
  • Voluntary Compliance Program (VCP)
  • Correction Under Audit (Audit CAP)
In addition, this discusses the various procedures under VCP, including:
  • Voluntary Correction of Operational Failures (VCO)
  • Voluntary Correction of Operational Failures Standardized (VCS)
  • Voluntary Correction of Tax-Sheltered Annuity Failures (VCT)
  • Anonymous Submission Procedures (John Doe)
  • Voluntary Correction of Group Failures (VCGroup)
  • Voluntary Correction of SEP Failures (VSEPs)
Course Details
Price:  $19.95
Prerequisites:  None
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Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
[click to download acrobat reader]
Credit Available For: Units
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