The office of Employee Plans (EP) under the Tax Exempt and Government Entities (TE/GE) operating division of the Internal Revenue Service has created a cd-rom for use as a reference guide to the correction programs offered to plan sponsors by the IRS, the U.S. Department of Labor and the PBGC. This cd-rom is distributed at various benefits conferences, educational events, etc. sponsored by EP. This online version of the guide should be useful to (1) those who work with retirement plans, and (2) those who sponsor plans. 

The freely available Adobe Acrobat Reader software is required to view, print, and search the guidance listed below.

• Maintaining Your Plan
  Tools useful in developing an ongoing system of review for the proper operation of your retirement plan.
  
  
• IRS Correction Programs
  Insights into the Employee Plans Compliance Resolution System (EPCRS) and Revenue Procedure 2003-44.
  
  
• U.S. Department of Labor Correction Programs
  Insights into the Delinquent Filer Voluntary Compliance Program (DFVC) and the Voluntary Fiduciary Correction Program (VFCP).
  
  
• Pension Benefit Guaranty Corporation Correction Programs
  Insights into the various programs designed for defined benefit pension plans.
  
  
• Forms & Publications
  Forms and publications useful in setting up and maintaining your plan.
  
  
• Frequently Asked Questions
  Insights into the Self-Correction Program; the Voluntary Correction Program; the Audit Closing Agreement Program; SEPs; SARSEPs; and SIMPLE-IRAs.