Would anyone have any guidance for a client dealing with the IRS corrective measures using the IRS EPCRS unit? an individual who was using a Single 401k at a time that he was eligible, has continued to use this same plan even though he has since started an urgent care facility with employees and has made contributions for himself and his wife who has been listed as an employee, but not to other employees.

It was recommeded that he undergo corrective measures either under a self correction program or by a Voluntary Correction Program, both through the EPCRS division mentioned above.

My concern is that he undergo these measures and try to correct the mistakes by making qualified contributions to eligible employees and still suffer severe penalties.

This individual has used an accountant who has allowed these contributions to happen.