The Internal Revenue Service (IRS) made important changes to the Employee Plans Compliance Resolution System (EPCRS) in Revenue Procedure 2021-30 that are helpful for plan sponsors as they expand the ...
Authors, Eleanor Banister, Atlanta, +1 404 572 4930, ebanister@kslaw.com and James P. Cowles*, Atlanta, +1 404 572 3455, jcowles@kslaw.com The IRS recently released new Employee Plans Compliance ...
With respect to nonqualified deferred compensation plans, it is important to note that the IRS EPCS and the SCP correction procedures applying to qualified plans 1 do not apply to nonqualified ...
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