Embed Size (px)
Citation preview
Why Use These Programs?
2
New Requirements
3
Are You Aware of New Enforcement Projects?
4
Overview: Many Problems Can be Fixed Under These Programs
5
But Not All Violations Covered Under Programs
6
Under The Programs We Discuss, You Can ______
7
Additional Resources
8
IRS Self-Correction Under Rev. Proc. 2013-12
9
New IRS Rev. Proc. Updates Procedures-VCP
10
IRS Audit CAP
11
DOL Form 5500 Delinquent Filer Program
12
DOL Voluntary Fiduciary Correction Program
13
Deferred Compensation Errors
14
Operational Errors
15
Document Errors
16
Other Penalty Policies
17
Questions?
18
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)
