RP-2015-28: Employee Plans Compliance Resolution System

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April 2, 2015

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Issue Number: RP-2015-28

Inside This Issue

Revenue Procedure 2015-28 contains modifications to Revenue Procedure 2013-12, 2013-4 I.R.B. 313. The modifications reflected in this revenue procedure include new safe harbor EPCRS correction methods relating to automatic contribution features (including automatic enrollment and automatic escalation of elective deferrals) in plans described in § 401(k) and § 403(b); and special safe harbor correction methods established for plans (including those with automatic contribution features) that have failures that are of limited duration involving elective deferrals.

Revenue Procedure 2015-28 will be IRB 2015-16, dated April 20, 2015.

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