)
또는 https:// 는 안전하게 .gov 웹사이트에 접속했다는 뜻입니다. 오직 공식, 보안 웹사이트 상에서만 민감한 정보를 공유하십시오.
Common plan errors and the appropriate IRS or DOL program to use to fix them.
Failure to timely amend plan to keep it updated with changes in the law
| Plan error | Apply to |
|---|---|
| Form 5500 late or missed filing | DFVCP |
| Late or missed deposits of employee salary reduction contributions | VFCP |
| Participant loan failures (for example, loans that exceed the maximum permitted dollar amount) | EPCRS
VFCP (for certain failures - after using the EPCRS) |
| Failure to timely amend plan to keep it updated with changes in the law | EPCRS |
| Plan operational errors arising from the failure to follow plan terms (for example, an employee who meets the plan’s eligibility requirements but is not allowed to participate) | EPCRS |
| Specified plan prohibited transactions (for example, sales or loans between the plan and a party in interest) | VFCP |