The New, New (EPCRS Voluntary Correction) Thing: 457(b) Plans
By EsqSocial Corporation 31/12/13
The IRS’s Employee Plans Compliance Resolution System (or “EPCRS”) permits corrections, both voluntary and on audit, of a broad range of “qualification failures” — i.e., violations of sometimes arcane and complex tax rules — in tax-qualified plans...
By: Mintz Levin - Employment Matters