KEVIN E. NOLT, October 2016 The Internal Revenue Service (“IRS”) issued Revenue Procedure 2016-51 on September 29, 2016 which updates the current version of the Employee Plans Compliance Resolution System (“EPCRS”), effective January 1, 2017. The current EPCRS, issued in 2013 in Revenue Procedure 2013-12, had become outdated due to changes made to the program […]