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Fringe Benefit Group
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IRS Updates the Employee Plans Compliance Resolution System
Trucker Huss 
[Guidance Overview] Aug. 19, 2021 "EPCRS describes certain permissible methods for correcting overpayments and excess amounts. The EPCRS Update modifies and clarifies these methods and creates two new methods for correcting overpayments from defined benefit plans ... The EPCRS Update also clarifies that when a qualification failure is eligible for the de minimis thresholds ... the plan sponsor is not required to make a corrective contribution to the plan." |
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