Why Use These Programs? - osler.com€¦ · Fix-It Programs and How to Use Them OSLER Osler, Hoskin...

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Why Use These Programs?

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New Requirements

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Are You Aware of New Enforcement Projects?

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Overview: Many Problems Can be Fixed Under These Programs

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But Not All Violations Covered Under Programs

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Under The Programs We Discuss, You Can ______

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Additional Resources

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IRS Self-Correction Under Rev. Proc. 2013-12

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New IRS Rev. Proc. Updates Procedures-VCP

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IRS Audit CAP

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DOL Form 5500 Delinquent Filer Program

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DOL Voluntary Fiduciary Correction Program

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Deferred Compensation Errors

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Operational Errors

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Document Errors

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Other Penalty Policies

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Questions?

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Sandra Cohen Osler, Hoskin & Harcourt LLP 620 8th Avenue New York, NY 10018 212.991.2508 (t)

Carol Buckmann Osler, Hoskin & Harcourt LLP 620 8th Avenue New York, NY 10018 212.991.2581 (t)

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