The IRS, in Rev. Proc. 2015-28, Makes More Beneficial Correction Changes to the Employee Plans Compliance Resolution System (EPCRS)

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We have more good news coming out of the IRS regarding ways to correct plan errors!  Rev. Proc. 2015-28 provides for new safe-harbor correction guidelines under EPCRS for corrections relating to employee missed deferrals and automatic enrollment missed deferrals of 401(k) and 403(b) plans.

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