RP-2015-27

Internal Revenue Service (IRS) sent this bulletin at 03/27/2015 02:16 PM EDT

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March 27, 2015

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Issue Number: RP-2015-27

Inside This Issue

Revenue Procedure 2015-27 contains modifications to Revenue Procedure 2013-12, 2013-4 I.R.B. 313. The modifications reflected in this revenue procedure include miscellaneous changes made to improve EPCRS, such as reducing VCP compliance fees relating to failures to meet the requirements of § 72(p) with respect to participant loans, and clarifying that for certain overpayments, as defined in sections 5.01(3)(c) and 5.02(4) of Rev. Proc. 2013-12, a plan may use correction methods other than the correction methods set forth in section 6.06(3) and 6.06(4) of Rev. Proc. 2013-12. This revenue procedure also requests comments on recoupment of overpayments.

This will appear in IRB 2015-16 dated April 20, 2015.

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