Effective Date of Rev. Proc. 2015-28

[Floridaattorney]

Has anyone seen any written guidance confirming that the correction methods authorized by this rev proc can be used for defects that occurred before the effective date of this rev proc.

For example, this rev proc is effective April 2, 2015. Is there any guidance confirming that the new correction methods can be used for 2014 plan defects?