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IRS Employee Plans News, Special Edition, August 14, 2008 (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Aug. 14, 2008
2 pages. Excerpt: [The] Self-Correction Program ... has been expanded with respect to employers who discover failures in their plans and have begun the correction process. The time by which a plan sponsor substantially corrects a significant operational failure, and is thereby entitled to use SCP, has been liberalized .... [Excess annual additions in DC plans under section 415] will be corrected in accordance with the provisions of this revenue procedure .... Streamlined Voluntary Correction Program Application Procedures ... have been significantly expanded to include the following failures: ...
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