Mistakes can happen, even in plans maintained by the most conscientious of employers. Many mistakes can be corrected on your own, without notifying the IRS. The IRS Employee Plans Compliance Resolution System (EPCRS) helps you to make corrections to protect participant benefits and keep plans in compliance with the law.
If you have located an error in your plan, select that type of plan to get important information and resources, including that plan's Fix-It Guide or information about correcting plan errors.