Today, the IRS issued Revenue Procedure 2015-28, which modifies Revenue Procedure 2013-12.  The modifications include new safe harbor Employee Plans Compliance Resolution System (EPCRS) correction methods relating to automatic contribution features (including automatic enrollment and automatic escalation of elective deferrals) in plans described in sections 401(k) and 403(b).  The guidance also provides special safe harbor correction methods established for plans (including those with automatic contribution features) that have failures that are of limited duration involving elective deferrals.