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IRS Issues Interim Guidance Under Expanded EPCRS - Employee Benefits & Compensation

Recently, the IRS released Notice 2023-43, providing interim guidance on Section 305 of the SECURE 2.0 Act of 2022, which expanded the Employee Plans Compliance Resolution System (EPCRS), the system through. ....

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Todd A. Solomon Pension Profit Sharing Attorney

Todd A. Solomon is a pension plan, profit sharing plan, 401(k) plan, employee stock ownership plan, 403(b) plans and nonqualified deferred compensation lawyer at McDermott Will ....

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New IRS Q&A Regarding EPCRS Expansion Answers Some – But Not All – Questions | Morgan Lewis - ML Benefits

The Internal Revenue Service (IRS) released Notice 2023-43 (Notice) on May 25, which provided guidance regarding the expansion of the IRS’s Employee Plans Compliance Resolution System. ....

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IRS Issues Interim EPCRS Correction Guidance Under SECURE 2.0

Plan sponsors can make additional corrections via SCP, rather than VCP, while a “reasonable amount of time” to discover an error is defined as 18 months. ....

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IRS Issues Guidance on SECURE 2.0 Expanding EPCRS

IRS issued Notice 2023-43 giving interim explanation of pending changes to Employee Plans Compliance Resolution System EPCRS. SECURE 2.0 expands retirement plan defect correction system allows indefinite correction period and some self correction. Interim not final rule. ....

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