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![Page 1: Why Use These Programs? - osler.com€¦ · Fix-It Programs and How to Use Them OSLER Osler, Hoskin & Harcourt LLP [RS and DOL ere increasing audit activity Sonne problems may be](https://reader034.vdocuments.us/reader034/viewer/2022042209/5eaca980dcced0640e232b02/html5/thumbnails/1.jpg)
![Page 2: Why Use These Programs? - osler.com€¦ · Fix-It Programs and How to Use Them OSLER Osler, Hoskin & Harcourt LLP [RS and DOL ere increasing audit activity Sonne problems may be](https://reader034.vdocuments.us/reader034/viewer/2022042209/5eaca980dcced0640e232b02/html5/thumbnails/2.jpg)
Why Use These Programs?
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![Page 3: Why Use These Programs? - osler.com€¦ · Fix-It Programs and How to Use Them OSLER Osler, Hoskin & Harcourt LLP [RS and DOL ere increasing audit activity Sonne problems may be](https://reader034.vdocuments.us/reader034/viewer/2022042209/5eaca980dcced0640e232b02/html5/thumbnails/3.jpg)
New Requirements
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Are You Aware of New Enforcement Projects?
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Overview: Many Problems Can be Fixed Under These Programs
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But Not All Violations Covered Under Programs
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Under The Programs We Discuss, You Can ______
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Additional Resources
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IRS Self-Correction Under Rev. Proc. 2013-12
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New IRS Rev. Proc. Updates Procedures-VCP
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IRS Audit CAP
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DOL Form 5500 Delinquent Filer Program
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DOL Voluntary Fiduciary Correction Program
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Deferred Compensation Errors
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Operational Errors
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Document Errors
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Other Penalty Policies
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Questions?
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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)