Division VI · Corrections, Audits, and Disputes

Part 21. Plan Corrections: EPCRS, VFCP, and DFVCP

This Part covers SCP, VCP, Audit CAP, SECURE 2.0 EIFs, VFCP, VFCP SCC, DFVC, Form 5330, loan failures, late deposits, RMD failures, and testing failures.

Chapters

Also in this Part

• Issues to watchSubscribers
• Authorities cited in this PartSubscribers

Related Parts

• Part 5. Qualified Plan Testing, Eligibility, and Vesting
• Part 6. Distributions, Loans, Rollovers, and RMDs
• Part 4. Reporting, Disclosure, Recordkeeping, and Claims
• Part 3. Fiduciary Duties and Prohibited Transactions
• Part 8. 403(b) Plans
• Part 20. Governmental, Church, and Tribal Plans — where the sponsor is governmental, church, or tribal
• Part 2. Plan Documents, Amendments, Mergers, and Terminations — for the deadline that was actually missed in a nonamender failure (the RA List, statutory, interim, cycle-restatement, or discretionary-amendment deadline), the Favorable Letter condition on self-correction, the Rev. Proc. 2019-20 Merged Plan sanction relief, and the substantive amendment/termination law behind a Form 14568 Schedule 2 failure
• Part 22. Government Audits and Investigations — for the IRS exam-side Audit CAP process (IDRs, the 30-day letter, appeal rights) and the DOL/PBGC/OCR investigation processes that often accompany a correction