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Identifying, Correcting and Avoiding Common 401(k) Plan Errors (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 4, 2007
43 pages. Excerpt: If mistakes are made with respect to your 401(k) plan, you may utilize the IRS's Employee Plans Compliance Resolution System (EPCRS) to remedy your mistakes and avoid the consequences of plan disqualification. A correction for a mistake should be reasonable and appropriate. The correction methodology should resemble one already provided for in the Code and all applicable facts and circumstances should be considered.

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