The Employee Retention Credit (ERC) was created in the CARES Act with the purpose of providing an incentive to employers who kept their employees on payroll during the COVID-19 pandemic. Through subsequent expansion and extension, the ERC became a lucrative and targeted tax industry micro-niche, replete with bad actors providing misleading and inaccurate information. Excessive numbers of questionable ERC claims led the IRS to stop processing claims, offering a withdrawal mechanism, and eventually the ERC Voluntary Disclosure Program (ERC-VDP). This course discusses the ERC-VDP from top to bottom: announcement, eligibility, participation terms, process, the application, considerations for taxpayers and for tax pros advising clients.