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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 |