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Correcting Retirement Plan Compliance Issues under SECURE 2.0

Note: CPE credit is not offered on this program

Recording of a 90-minute premium CLE video webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Wednesday, August 16, 2023

Recorded event now available

or call 1-800-926-7926

This CLE webinar will provide employee benefits counsel, plan sponsors, and administrators an in-depth analysis of the new rules for retirement plan corrections under the SECURE 2.0 Act of 2022 (“SECURE 2.0”). The panel will also discuss the primary areas of focus of IRS and DOL examinations and audits, and how to identify and correct critical retirement plan compliance issues.


ERISA counsel and advisers must understand IRS and DOL enforcement and audit procedures and identify audit risks and options to remedy noncompliance through available self-correction and other programs before they become an issue under audit.

SECURE 2.0 makes fundamental changes to the IRS correction program for retirement plans, including significantly expanding the self-correction program and imposing new rules for recovery of overpayments. Notice 2023-43 clarifies the scope of the expanded self-correction program and the Employee Plans Compliance Resolution System (EPCRS) in light of the SECURE 2.0 changes for employer retirement plans and IRAs.

Listen as our panel of experts discusses current IRS and DOL focus areas, new and expanded IRS self-correction rules, new overpayment correction rules, and critical retirement plan compliance issues and available correction methods.



  1. IRS and DOL key areas of focus
  2. SECURE 2.0 expansion of self-correction
    1. Notice 2023-43
    2. Automatic contribution arrangements
  3. SECURE 2.0 overpayment recovery rules
    1. Revisions to IRS overpayment correction rules
    2. Participant protections
  4. Recognizing and correcting plan document defects
  5. Other programs for correcting compliance issues


The panel will review these and other key issues:

  • Expansion of IRS self-correction rules and Notice 2023-43
  • Overpayment recovery and correction rules under SECURE 2.0
  • Identifying current areas of IRS and DOL focus
  • Recognizing plan document defects
  • Other programs for correcting noncompliance for retirement plans


Colbert, Lois
Lois W. Colbert

Kilpatrick Townsend & Stockton

Ms. Colbert is the leader of the Employee Benefits Practice Group of Kilpatrick Townsend. She engages in a...  |  Read More

Perkinson, R. Sterling
R. Sterling Perkinson

Kilpatrick Townsend & Stockton

Mr. Perkinson focuses his practice on employee benefits and executive compensation. He collaborates with plan sponsors,...  |  Read More

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