国税局更新退休计划纠错程序并新建个人退休账户纠错系统：IRA 纠错程序2027年5月生效
财政部与国税局（IRS）10月22日发布两项收入程序（IR-2026-126）。第2026-34号收入程序扩充并重构雇员计划合规纠错系统（EPCRS），取代原第2021-30号程序，即日生效；第2026-33号收入程序新建个人退休账户合规纠错系统（ICRS），将于2027年5月1日生效。
EPCRS 包含自我纠正、主动纠正与审计结案协议三个子程序，供合格计划、403(b) 计划、SEP 与 SIMPLE IRA 计划的发起人纠正运营错误并保留税收优惠待遇。新建的 ICRS 源于2022年《SECURE 2.0法案》，允许 IRA 托管机构与账户持有人申请纠正因服务商错误造成的特定无意失误，并为60天转存（rollover）豁免申请提供通道，现行以私人信函裁定方式提出的豁免申请将在2027至2028年间逐步转入 ICRS。
国税局首席执行官 Frank J. Bisignano 表示，这两项程序简化并加快了退休计划与 IRA 简单错误的纠正流程，是让纳税人遵从税法更容易、负担更轻的努力的一部分。财政部与国税局正就两项程序征求公众意见。
IRS Updates Retirement Plan Correction Program and Creates IRA Correction System: IRA Program Takes Effect May 2027
The Department of the Treasury and the Internal Revenue Service (IRS) issued two revenue procedures on Oct. 22 (IR-2026-126). Revenue Procedure 2026-34 expands and restructures the Employee Plans Compliance Resolution System (EPCRS), replacing Revenue Procedure 2021-30, and is effective immediately. Revenue Procedure 2026-33 establishes the IRA Compliance Resolution System (ICRS), effective May 1, 2027.
EPCRS includes the Self-Correction Program, the Voluntary Correction Program and the Audit Closing Agreement Program, which let sponsors of qualified plans, Section 403(b) plans, SEP arrangements and SIMPLE IRA plans correct errors while keeping tax-favored treatment. Modeled on the employee-plan system, ICRS — created under the SECURE 2.0 Act of 2022 — permits IRA custodians and owners to request correction of certain eligible inadvertent failures caused by service-provider errors, and provides a process to request waivers of the 60-day rollover requirement; those waiver requests will transition from private letter rulings to ICRS over 2027 and 2028.
"Hard working Americans will benefit from these procedures because they simplify and speed up how errors with certain retirement plans and IRAs can get corrected when there is a simple problem," said IRS Chief Executive Officer Frank J. Bisignano. Treasury and the IRS are inviting comments on both programs.
来源：GSM·美国（原文链接）
图片来源：图：位于华盛顿 Constitution Avenue 的国税局大楼（IRS Building Constitution Avenue，作者：Cliff from Arlington, Virginia, USA，CC BY 2.0，经 Wikimedia Commons）。Photo: The IRS building on Constitution Avenue, Washington, D.C. (Cliff from Arlington, Virginia, USA, CC BY 2.0, via Wikimedia Commons).
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