Correcting plan errors

The Employee Plans Compliance Resolution System (EPCRS) offers three programs for correcting plan errors:

• Self-Correction Program (SCP)
• Voluntary Correction Program (VCP)
• Audit Closing Agreement Program (Audit CAP)

Find plan errors

• Find common plan errors so you can fix them right away

Fix plan errors

• Fix common mistakes and file a VCP application
• Fix-it guides
• Submission kits 
• VCP fill-in forms (Form 14568, model schedules Forms 14568-A through 14568-I, etc.)

Avoid plan errors

• Tips to avoid common retirement plan errors

Revenue procedures for EPCRS 

• Revenue Procedure 2026-34 PDF (effective Oct. 22, 2026)
• Revenue Procedure 2021-30 (effective July 16, 2021)
• Revenue Procedure 2019-19 (effective April 19, 2019)
• Revenue Procedure 2008-50 (superseded as of April 1, 2013, only use to determine pre-2009 403(b) failures that can be corrected under EPCRS).

Related

• Employee plans voluntary closing agreements
• Tax consequences of plan disqualification
• Publication 4224, Retirement Plan Correction Programs PDF
• Frequently asked questions (FAQs) regarding governmental plans and EPCRS
• Other government correction programs for retirement plans
• Contact us