Plan Correction Answer Book

Overview

The Plan Correction Answer Book details the steps necessary to correct qualification failures that can lead to costly fees or sanctions. The authors are recognized experts in plan corrections. Among the remedial programs they examine are the Self-Correction Program (SCP) (formerly the Administrative Policy Regarding Self-Correction (APRSC); the Voluntary Correction Program (VCP) (Formerly the Voluntary Compliance Resolution (VCR) Program, the Standarized VCR Procedure (SVP), the Tax Sheltered Annuity Voluntary ...

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Overview

The Plan Correction Answer Book details the steps necessary to correct qualification failures that can lead to costly fees or sanctions. The authors are recognized experts in plan corrections. Among the remedial programs they examine are the Self-Correction Program (SCP) (formerly the Administrative Policy Regarding Self-Correction (APRSC); the Voluntary Correction Program (VCP) (Formerly the Voluntary Compliance Resolution (VCR) Program, the Standarized VCR Procedure (SVP), the Tax Sheltered Annuity Voluntary Correction Program (TVC), and the Walk-in Closing Agreement Program (Walk-in CAP)), which now includes the Voluntary Compliance Simplified Employee Pensions (VC SEP) Program, VC Group and Anonymous Submissions; the Audit Closing Agreement Program (Audit CAP).

Compliance fees and sanctions are explained, as well as the unique qualification issues for 401(k) plans and ESOPs. The book also outlines practices and procedures that ensure tax qualified retirement plans are operated properly and in accordance with Internal Revenue Code requirements.

The Answer Book incorporates tips, commentary, examples and checklists to save you hours of research time. The comprehensive Appendix includes a sample closing agreement that can be customized to specific situations and the complete text of Revenue Procedure 2001-17. To ensure accurate and timely submission, due date's, addresses and applicable fees are listed.

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Editorial Reviews

Booknews
The "plan" referred to in the title is one for correcting defects in qualified retirement plans for tax purposes. Partners in a Los Angeles law firm specializing in employee benefits overview how the Internal Revenue Service has handled qualification defects since 1998, when it consolidated remedial programs for restoring a plan's qualified status in the Employee Plans Compliance Resolution System (EPCRS). A question-and-answer format offers information in minimal legalese, examples, legal citations, and practitioner tips on common disqualifiers and how these programs operate. Substantial appendices include the directive governing EPCRS; a closing agreement checklist and sample; IRS code; other relevant federal regulations; related documents; and cases referenced to question numbers. Indexed by questions number. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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Product Details

  • ISBN-13: 9780735504974
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 12/28/2000
  • Pages: 700

Table of Contents


• Overview
• SCP
• VCP
• VCS
• VCP General
• Audit CAP
• Compliance Fees and Sanctions
• Correction Principles
• Section 401(k) Plan Qualification Failures
• ESOPs
• Appendixes
• Index

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