Issue Number: Revenue Procedure 2026-34
Inside This Issue
Revenue Procedure 2026-34 revises and updates Revenue Procedure 2021 30, the most recent statement of the Employee Plans Compliance Resolution System (EPCRS), a system of correction programs for plan sponsors of retirement plans that are intended to satisfy the requirements of section 401(a), 403(a), 403(b), 408(k), or 408(p) of the Internal Revenue Code, but have not met these requirements for a period of time. EPCRS permits plan sponsors to correct these failures and thereby continue to provide their employees with retirement benefits on a tax-favored basis. The components of EPCRS are the Self-Correction Program, the Voluntary Correction Program, and the Audit Closing Agreement Program.
Revenue Procedure 2026-34 will be published in IRB: 2026-46, dated: November 9, 2026.
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