A Checklist for plan sponsors of certain retirement plans to use in determining how to use the Employee Plans Compliance Resolution System (EPCRS), a correction programs system established by the Internal Revenue Service (IRS), to correct errors in their plans. EPCRS was updated on July 16, 2021, in IRS Revenue Procedure 2021-30 (Rev. Proc. 2021-30), which modifies and supersedes Revenue Procedure 2019-19. The SECURE 2.0 Act of 2022 expanded EPCRS to permit more failures to be self-corrected (see SECURE 2.0 Changes to EPCRS). This Checklist outlines the EPCRS correction process, eligibility requirements, and types of plan failures for plan sponsors to determine whether EPCRS is available to them.