Retirement Plans Newsletter
BULLETINSeptember 28, 2018
120 pages. "This revenue procedure modifies and supersedes Rev. Proc. 2016?51, the most recent prior consolidated statement of the correction programs under EPCRS. This update to Rev. Proc. 2016?51 is a limited update and is published primarily to set forth new VCP submission procedures, including the required use of the www.pay.gov website.... This revenue procedure is generally effective January 1, 2019. However, Plan Sponsors are permitted to file paper VCP submissions with the IRS in accordance with the instructions set forth in sections 10 and 11 of Rev. Proc. 2016?51 through March 31, 2019. Beginning April 1, 2019, all VCP submissions must be filed on the www.pay.gov website and the IRS will no longer accept paper VCP submissions." Internal Revenue Service [IRS]
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