Division VI · Corrections, Audits, and Disputes
Part 21. Plan Corrections: EPCRS, VFCP, and DFVCP
This Part covers SCP, VCP, Audit CAP, SECURE 2.0 EIFs, VFCP, VFCP SCC, DFVC, Form 5330, loan failures, late deposits, RMD failures, and testing failures.
Chapters
Chapter 1. EPCRS and SECURE 2.0 Plan Corrections
This area is mid-transition: SECURE 2.0 ยง305 expanded self-correction but the directed rewrite of the EPCRS revenue procedure is overdue and not yet issued, so several operative rules live in interim IRS notices.
Law stated as of October 3, 2026
Chapter 2. The Delinquent Filer Voluntary Compliance Program
Verify the current penalty caps, eligibility conditions, and EFAST2/calculator procedures before relying on them.
Law stated as of October 3, 2026
Chapter 3. The Voluntary Fiduciary Correction Program
This chapter summarizes the 2025 amended and restated Voluntary Fiduciary Correction Program and the amended PTE 2002-51.
Law stated as of October 3, 2026
Also in this Part
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