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Long-Awaited Update to Employee Plans Compliance Resolution System
Deloitte via BenefitsLink 
[Guidance Overview] Sept. 23, 2008
Excerpt: Rev. Proc. 2008-50 retains the basic structure and operation of [the Employee Plans Compliance Resolution System], but adds several new correction methods for common plan qualification failures and makes numerous, mostly liberalizing, technical and procedural changes.
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