Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 14568B: Model VCP Compliance Statement - Schedule 2: Nonamender Failures for IRC 401(a) Plans
IRS Form 14568B is a Model VCP Compliance Statement - Schedule 2: Nonamender Failures for IRC 401(a) Plans, used to report failures by eligible employers regarding required plan amendments. It must include the plan name, Applicant’s EIN, and plan number on each page.
Need help with Form 14568B?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 14568B.
Start filling →Form Overview
IRS Form 14568B - Model VCP Compliance Statement - Schedule 2: Nonamender Failures for IRC 401(a) Plans
IRS Form 14568B is a Model VCP Compliance Statement - Schedule 2: Nonamender Failures for IRC 401(a) Plans, used to report failures by eligible employers regarding required plan amendments. It must include the plan name, Applicant’s EIN, and plan number on each page.
Risk Radar
Scan points- 1Ensure the Plan Name, Applicant’s EIN, and Plan Number are on EVERY page of Form 14568B.
- 2Failing to list the specific required change for Pre-approved Defined Contribution Plans in Section I.A.
- 3Not including the plan name, Applicant’s EIN, and plan number on an attachment page.
- 4Listing a failure but not specifying the year of the Cumulative List/Required Amendments List.
- 5Omitting the date requirement when reporting failures for Individually Designed Plans.
Plain English
This form shows the IRS when a retirement plan (IRC 401(a)) did not update itself in time according to federal rules. It details which specific legal or regulatory changes were missed by the plan. By filing this statement, the plan sponsor informs the IRS about these 'nonamender failures' so they can seek correction.
Submission Date
- Filing date: 2023-08-01 22:11:58
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when an eligible employer failed to amend their IRC 401(a) plan by the applicable deadlines regarding various requirements.
- Do not use Form 14568-B if the failure is not related to a provision of Internal Revenue Code (IRC) Section 401(b).
- Check for specific required amendments listed in other notices when filing, as this form references cumulative lists from Notices 2004-84, 2007-3, 2010-90, etc.
Form selector
Use this form or another form?
Need to report failure for a specific legislative/regulatory item
Used when the plan was individually designed and failed an amendment cycle prior to January 1, 2017.
✓ Check attachment labeling
Need to specify a late amender failure not listed in A or B
Used for failures that do not fit the pre-approved or individually designed plan categories.
✓ Specify the failure clearly
Submitting with a favorable determination letter condition
Use this section when amendments are required specifically as a condition to receive a favorable determination letter.
✓ Ensure Section II details the proposed correction method.
Section I.C (All IRC 401(a) Plans)
Deadline or filing window
Failures related to pre-approved plans have specific deadlines; for example, a failure regarding the 2004 Cumulative List must be reported if adoption was missed by April 30, 2010. For individually designed plans, the form addresses failures prior to January 1, 2017.
Checklist
What you need before filling it out
Identification of Failures (Section I)
Plan Name, Applicant’s EIN, Plan Number · Section I Header
Pre-approved Plans (Section I.A.)
Specific cumulative lists and adoption dates (e.g., 2017 Cumulative List for DC plans by 7/31/2022) · Section I.A. bullet points
Individually Designed Plans (Section I.B.)
The specific year of the list and IRS notice reference for each item failed. · Section I.B. text block
Proposed Method of Correction (Section II)
Description of amendments that satisfy requirements retroactively. · Section II header
Enclosures (Section IV)
Copies of signed/dated amendments, prior plan document copy, most recent determination letter (if applicable). · Section IV bullet points
Before you submit
- 1Ensure the Plan name, Applicant’s EIN, and plan number are present on every page.
- 2Verify that Section I correctly identifies whether the failure belongs to Pre-approved Plans (A), Individually Designed Plans (B), or Other/All IRC 401(a) Plans (C).
- 3If using Section I.B., confirm you have labeled any attachments as 'Section I.B. of Form 14568-B, Identification of Failures, The Changes required by the Cumulative List'.
- 4Ensure Section II describes amendments that satisfy requirements retroactively to the specific provision's effective date.
- 5Confirm all necessary documents listed in Section IV are enclosed with the submission package.
- 6If applicable, ensure you have included a copy of the most recent determination letter.
- 7Check that any other failure not listed above is clearly specified in Section I.C.
How to file this form
- 1Complete all required fields on Form 14568-B, including listing the plan name, Applicant’s EIN, and plan number on every page.
- 2Detail the specific failures in Section I (A, B, or C), ensuring each item is listed with its relevant date/notice reference where applicable.
- 3Describe in Section II how the amendments correct the identified failures retroactively to their effective dates.
- 4"Assemble all supporting documents listed in Section IV and enclose them with the form.
Known limitations
- 1The form applies to eligible employers who have failed to amend their plan to comply with specific provisions of Internal Revenue Code (IRC) Section 401(a) plans.
- 2Section I covers failures related to Pre-approved Plans, Individually Designed Plans, and All IRC 401(a) Plans generally.
- 3For individually designed plans, the form requires listing items from either the Cumulative List or the Required Amendments List, depending on what applies.
- 4If a late amender failure is not listed in Section I.A (Pre-approved) or Section I.B (Individually Designed), it must be specified under Section I.C (Other).
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 provides the official revision date for this specific form.
What changed or needs a fresh check
- Edition date — confirm the revision reads July 2023.
- Catalog Number — confirm it is 66146J.
- OMB Number — confirm it is 1545-1673.
- Plan name/EIN/Number — confirm these are included on every page, including attachments.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 14568-B.
- 2Ensure that copies of the signed and dated amendments/restated plan documents are enclosed with the VCP submission.
- 3The applicant indicates in Section II that the adopted amendments satisfy requirements retroactively to the effective dates of the specific provisions.
- 4The form requires listing steps taken by the plan sponsor in Section III to prevent future failures.
Sources
- SRCForm 14568-B is titled Model VCP Compliance Statement - Schedule 2: Nonamender Failures for IRC 401(a) Plans (Instructions p.1).
- SRCThe form requires the plan name, Applicant’s EIN, and plan number on each page of the compliance statement, including attachments (Form p.1).
- SRCSection I covers identification of failures where the plan was not amended by applicable deadlines under IRC Section 401(b) (Instructions p.1).
- SRCSpecific dates/changes for Pre-approved Plans are detailed in Section I.A: April 30, 2010 (2004 List); April 30, 2012 (2006 List); April 30, 2016 (2010 List); July 31, 2020 (2012 List); and July 31, 2022 (2017 List) (Form p.1).
- SRCFor Individually Designed Plans, Section I.B requires listing changes from the Cumulative List or Required Amendments List for plans subject to the 5-year cycle prior to January 1, 2017 (Form p.1).
- SRCSection II confirms that amendments satisfy requirements retroactively to the effective dates of the specific provisions contained in them (Form p.2).
Common confusion points
What do I list under Section I.B for my individually designed plan?
The choice depends on whether the failure relates to the Cumulative List or the Required Amendments List applicable to that plan.
→ Check which specific list applies to your plan's failures.
Where do I put a failure not listed in Sections I.A or I.B?
These must be specified under Section I.C, labeled as 'Other (specify the late amender failure not listed above)'.
→ Ensure you clearly describe the specific failure in Section I.C.
Do I need to attach pages for Section I.B if there are multiple failures?
Yes; additional pages are needed and must be labeled: “Section I.B. of Form 14568-B, Identification of Failures, The Changes required by the Cumulative List” or “...The Changes required by the Required Amendments List”.
→ Always label attachments clearly.
What information must be on every page?
Every page of the compliance statement (including attachments) must include the plan name, Applicant’s EIN, and plan number.
→ Double-check all pages before mailing/submitting.
When do the amendments need to be effective?
The applicant indicates they adopted amendments that satisfy requirements retroactively to the effective dates of the specific provisions contained in those amendments (Section II).
→ Verify the date range on your amendment documents matches the required retroactive period.
What is the difference between a 'Cumulative List' and a 'Required Amendments List'?
Both are lists detailing changes, but they apply differently: Cumulative List applies to pre-approved plans (or generally for IDPs), while Required Amendments List specifically applies to individually designed plans.
→ Review Section I carefully to see which list governs your plan.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The plan sponsor may need to file additional pages labeled as attachments for Section I.B or Section I.C.
Questions about IRS Form 14568B
What is IRS Form 14568B used for?
This form shows the IRS when a retirement plan (IRC 401(a)) did not update itself in time according to federal rules. It details which specific legal or regulatory changes were missed by the plan. By filing this statement, the plan sponsor informs the IRS about these 'nonamender failures' so they can seek correction.
Who must file IRS Form 14568B?
The eligible employer using a pre-approved defined contribution/benefit plan, or the individual sponsoring an individually designed plan, must file Form 14568B.
What information does IRS Form 14568B require?
Section I identifies the specific failures (Pre-approved Plans, Individually Designed Plans, All IRC 401(a) Plans). Section II describes how the plan corrected these issues. Section III details the steps taken to prevent future failures.
When is IRS Form 14568B due?
The form is filed when a plan fails to adopt required changes by the applicable deadlines listed in Section I (e.g., April 30, 2010, for certain pre-approved plans).
How do I complete IRS Form 14568B?
First, complete Section I by checking or listing every failure. Next, detail the correction method in Section II and list preventative actions in Section III. The plan sponsor must then enclose copies of signed amendments (Section IV) before submitting the completed form.
What happens if IRS Form 14568B is filed incorrectly?
The failure to timely amend can result in the need to file Form 14568B as a condition for receiving a favorable determination letter from the IRS.
What do I list under Section I.B for my individually designed plan?
The choice depends on whether the failure relates to the Cumulative List or the Required Amendments List applicable to that plan. Check which specific list applies to your plan's failures.
Where do I put a failure not listed in Sections I.A or I.B?
These must be specified under Section I.C, labeled as 'Other (specify the late amender failure not listed above)'. Ensure you clearly describe the specific failure in Section I.C.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.