https://www.irs.gov/es/retirement-plans/correcting-plan-errors-self-correction-program-scp-general-description
Correcting plan errors: Self-correction program (SCP) general description | Internal Revenue Service
You can self-correct many retirement plan errors without contacting the IRS or paying a fee. There are no application or reporting requirements.
correcting plan errorsinternal revenue servicegeneral descriptionselfcorrection