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Form 14568A: Model VCP Compliance Statement - Schedule 1: Plan Document Failures for 403(b) Plans
Treasury Form 14568-A is a Model VCP Compliance Statement that details failures for 403(b) Plans, filed by the plan sponsor to document non-compliance with IRC Section 403(b).
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IRS Form 14568A - Model VCP Compliance Statement - Schedule 1: Plan Document Failures for 403(b) Plans
Treasury Form 14568-A is a Model VCP Compliance Statement that details failures for 403(b) Plans, filed by the plan sponsor to document non-compliance with IRC Section 403(b).
Risk Radar
Scan points- 1Ensure the Plan name, Applicant’s EIN, and plan number are included on every page of Form 14568-A.
- 2Failing to include Plan name, EIN, and plan number on every page of Form 14568-A.
- 3Not specifying the year when listing a failure from the Required Amendments List (Section I.B).
- 4Omitting the required attachment label: “Section I of Form 14568-A, Identification of Failures, The Changes required by the Required Amendments List”.
- 5Failing to provide copies of signed/dated amendments when correcting an initial remedial amendment failure (Section II).
Plain English
This form allows a 403(b) plan administrator to formally tell the IRS which rules their retirement plan failed to follow. It is used when the plan needs to fix issues regarding its written documents or required updates. By filing this, the sponsor shows they are taking steps to correct the problems.
Submission Date
- Filing date: 2023-08-01 22:11:55
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a 403(b) plan has failed to comply with requirements related to IRC Section 403(b) written plan documentation or subsequent required amendment deadlines.
- Do not use Form 14568-A when the failure is not directly tied to the written plan requirement or an amendment deadline under IRC Section 403(b).
- Check Form 14568-A instead when documenting failures for a 403(b) Plan Document.
Form selector
Use this form or another form?
Individually Designed Plans (post 3/31/2020)
Failure relates to not timely adopting changes listed on the Required Amendments List.
✓ Check Form 14568-A
Not stated in the official source
All 403(b) Plans (initial remedial period)
Failure occurred during the initial remedial amendment period for pre-approved or individually designed plans ending 6/30/2020.
✓ Check Form 14568-A
Not stated in the official source
Other specific failures not listed above
The failure is a 403(b) plan document issue, but does not fit categories A or B on Section I.
✓ Check Form 14568-A
Not stated in the official source
Deadline or filing window
The filing addresses failures related to several deadlines. For initial remedial amendment period issues, the failure relates to the adoption date relative to the final IRC Section 403(b) regulations or the plan's effective date. There is no specific extension mentioned in the excerpts provided.
Checklist
What you need before filling it out
Section I: Identification of Failures
Plan name, Applicant’s EIN, plan number · Section I (Form p.1)
Failure Type A/B/Other
Specific legislative/regulatory requirement or failure description · Section I (Form p.1)
Section II: Failure to timely adopt written plan
Date retroactive to the later of final regulations or initial effective date · Section II (Form p.2)
Section III: Steps taken to prevent recurrence
Description of steps the sponsor has taken or will take · Section III (Form p.2)
Enclosure for Other Failures
Copies of signed/dated amendments and restated documents · Section IV (Form p.2)
Before you submit
- 1Ensure the plan name, Applicant’s EIN, and plan number are present on every page of Form 14568-A.
- 2Verify that Section I correctly identifies all applicable failure types (A, B, or Other).
- 3If listing failures under Section I.B, confirm you specify the year and reference the applicable IRS Notice for each item.
- 4For Section II, verify the date of adoption is retroactive to the later of the final IRC Section 403(b) regulations or the initial effective date.
- 5Confirm that Section III details the specific steps the plan sponsor has taken (or will take) to prevent recurrence.
- 6Check Section IV and confirm all required enclosures are attached based on the failure type described in Sections I and II.
- 7If using an attachment, ensure it is labeled correctly: 'Section I of Form 14568-A, Identification of Failures, The Changes required by the Required Amendments List' (or similar).
How to file this form
- 1Complete Section I by listing all failures against IRC Section 403(b) requirements and detailing them.
- 2Fill out Section II to describe the proposed method of correction, noting specific failure types encountered.
- 3Detail preventative measures in Section III, stating what steps the plan sponsor has or will take.
- 4Compile all necessary supporting documents listed in Section IV (e.g., signed plans, amendments) and attach them as enclosures.
- 5Sign and date Form 14568-A before sending it to the IRS.
- 6Keep a copy of the fully executed Form 14568-A for your records.
Known limitations
- 1The form applies to failures related to the written plan requirement or subsequent required amendment deadlines under IRC Section 403(b).
- 2For Individually Designed Plans, the failure must relate to changes from the Required Amendments List applicable to plans first occurring after March 31, 2020.
- 3The form can document failures that are 'Other' (a 403(b) plan document failure not listed in Section I.A or Section I.B).
- 4Section II allows for specifying the failure type: Failure to timely adopt a written plan, Failure to timely amend for the initial remedial amendment period, Other 403(b) plan document failures.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 7 (dated July 2023). The source does not point to a separate 'latest information' page, but it references the current EPCRS Revenue Procedure for Paperwork Reduction Act details.
What changed or needs a fresh check
- Edition date — confirm the revision date reads July 2023.
- Catalog Number — confirm the form number is 66144N.
- OMB Number — confirm the OMB Number is 1545-1673.
- Plan Name/EIN/Plan Number — ensure these are included on every page of the compliance statement and attachments.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 14568-A.
- 2Ensure the plan name, Applicant’s EIN, and plan number are included on every page of the compliance statement and attachments.
- 3If filing additional pages for Section I, label them “Section I of Form 14568-A, Identification of Failures, The Changes required by the Required Amendments List” or “Section I of Form 14568-A, Identification of Plan Document Failure for IRC 403(b) plans”.
- 4If filing additional pages for Section I.B, ensure they include the plan name, Applicant’s EIN, and plan number at the top.
- 5The plan sponsor must indicate in Section III what steps have been or will be taken to prevent recurrence of the failures.
Sources
- SRCInstructions p.1 — The form must include the plan name, Applicant’s EIN, and plan number on each page of the compliance statement.
- SRCInstructions p.1 — For Section I, the 403(b) plan did not comply with requirements related to the written plan or subsequent required amendment deadlines.
- SRCInstructions p.1 — All 403(b) Plans are covered under Section I.A regarding the written plan requirement and initial remedial amendment period.
- SRCInstructions p.1 — Individually Designed Plans must list items in Section I.B, specifying the year of the Required Amendments List and referencing the applicable IRS Notice.
- SRCInstructions p.2 — Section II allows for documenting failure to timely adopt a written plan (retroactive to the later of final regulations or initial effective date).
- SRCInstructions p.2 — For all other 403(b) failures, copies of signed/dated amendments and restated documents must be enclosed with the VCP submission.
Common confusion points
What do I put on the attachment pages for Section I?
Confusion
The label depends on which failure type you are detailing (Required Amendments List vs. Other).
→ Safe check: Review the specific failure listed in Section I and use the corresponding attachment title.
Do all 403(b) plans have to be documented under Section I.A?
Confusion
Yes, all 403(b) Plans are subject to the written plan requirement/amendment deadlines mentioned in Section I.A.
→ Safe check: Confirm your plan falls under the general requirements listed in Section I.A.
What if my failure isn't about adopting or amending?
Confusion
Use the 'Other (specify...)' category in Section I, and label your attachment accordingly.
→ Safe check: Ensure you include the required Plan Name, EIN, and Plan Number on that 'Other' attachment page.
When do I need to attach a copy of my plan document?
Confusion
Attachments are needed depending on which failure type is listed in Section II (e.g., if it was a timely adoption failure vs. an amendment failure).
→ Safe check: Consult the instructions for Section II to see what specific documents must accompany your submission.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Section III requires indicating steps taken to prevent recurrence, which implies a review against prior compliance records.
Questions about IRS Form 14568A
What is IRS Form 14568A used for?
This form allows a 403(b) plan administrator to formally tell the IRS which rules their retirement plan failed to follow. It is used when the plan needs to fix issues regarding its written documents or required updates. By filing this, the sponsor shows they are taking steps to correct the problems.
Who must file IRS Form 14568A?
The Applicant (or the plan sponsor) must file Form 14568-A with the Department of the Treasury—Internal Revenue Service.
What information does IRS Form 14568A require?
Section I identifies specific failures under various requirements, such as not meeting the written plan requirement. Section II describes the Proposed Method of Correction, and Section IV lists enclosed documents.
When is IRS Form 14568A due?
The timing is generally related to when an issue occurred or when corrections are made; for instance, failure to timely amend could relate to the initial remedial amendment period.
Where do I file IRS Form 14568A?
The source does not specify a single service center address but indicates it is filed with the Department of the Treasury—Internal Revenue Service and can be submitted via www.irs.gov.
How do I complete IRS Form 14568A?
First, complete Section I by listing all failures (A or B). Next, describe how the plan will fix these issues in Section II. Then, detail preventative steps in Section III before attaching supporting documents listed in Section IV.
What happens if IRS Form 14568A is filed incorrectly?
Failure to timely adopt required amendments for individually designed IRC 403(b) plans may result in failure to receive a favorable determination letter from the IRS.
Confusion — what should I check?
The label depends on which failure type you are detailing (Required Amendments List vs. Other). Safe check: Review the specific failure listed in Section I and use the corresponding attachment title.
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