New IRS 90-Day Retirement Plan Pre-Exam Pilot: Self-Correction, Rev Proc 2021-30, Voluntary Correction Program

A live 110-minute CPE video webinar with interactive Q&A

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Wednesday, October 26, 2022

1:00pm-2:50pm EDT, 10:00am-11:50am PDT

or call 1-800-926-7926

This webinar will outline steps that plan sponsors and administrators can take to ensure they are ready for the IRS' new 90-Day Pre-Examination Compliance Pilot. Our knowledgeable panel of retirement plan advisers will review preemptive steps companies can take to safeguard their plans so that an examination might be avoided or be of limited scope if they are selected.


On June 3, 2022, the IRS announced its new 90-Day Pre-Examination Compliance Pilot. The IRS notifies the plan sponsor of the upcoming examination and allows the sponsor 90 days to review its plan's documents and procedures to ensure that it is operating within current guidelines.

If the plan is not compliant, Revenue Procedure 2021-30 or the IRS' voluntary compliance program can be used to self-correct any discrepancies before the examination begins. As explained by the IRS, the program's goal is to "reduce taxpayer burden and reduce the amount of time spent on retirement plan examinations."

After self-review, a plan may not be subject to audit or could be subject to a limited scope examination. There are common retirement plan errors that a thorough review should uncover, including failure to timely deposit contributions, failure to properly determine plan compensation, and not confirming the plan document is current. Employee benefit plan sponsors, administrators, and accountants need to understand the ramifications of this new pilot program.

Listen as our panel of employee benefit plan veterans explains how to prepare for the new 90-Day Pre-Examination program the IRS offers.



  1. New 90-Day Pre-Examination Compliance Pilot: introduction
  2. Receipt of notice
  3. Self-review
  4. Common retirement plan errors
  5. Correcting errors
    1. IRS' voluntary compliance program
    2. Revenue Procedures 2021-30
    3. Handling errors not eligible for self-correction
  6. IRS review
    1. Closing agreement
    2. Examination
  7. Preparing for DOL examinations
  8. Best practices


The panel will cover these and other key issues:

  • Conducting a self-review of an employee benefit plan during the 90-day window
  • Common plan errors to consider during self-review
  • Utilizing IRS' voluntary compliance program to correct errors found during a self-review
  • What errors do not qualify for self-correction and how to address these


Burgess, M. John
M. John Burgess

Shumaker Loop & Kendrick

Mr. Burgess is a partner in Shumaker’s Labor, Employment and Benefits Service Line, where he brings a depth of...  |  Read More

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