DOL/IRS controversy

• IRS and DOL controversy 
  • DOL investigations
  • IRS audit
  • court
  • appeals

• IRS correction and ruling 
  • Employee Plans Compliance Resolution System (EPCRS)
  • Self-correction (SCP)
  • Voluntary Correction Program (VCP)
  • Audit Closing Agreement (Audit CAP)
  • Private Letter Ruling (PLR)

• DOL voluntary correction programs
  • Delinquent Filer Voluntary Compliance (DFVC)
  • Voluntary Fiduciary Correction