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Text of Rev. Proc. 2003-44, Restated EPCRS Program for Correcting Plan Defects (PDF)
Internal Revenue Service [IRS]
June 4, 2003
97 pages. Excerpt: The modifications ... include: consolidating all voluntary correction procedures into a single [program] ... expanding EPCRS to SIMPLE IRA Plans ... adding correction methods and reporting instructions for SEPs and SIMPLE IRA Plans ... expanding the Anonymous and Group Submission procedures to all submissions under VCP including SEPs and SIMPLE IRA Plans ... providing rules relating to reporting plan loan failures ... providing guidance for EGTRRA nonamenders ...
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