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Rev. Proc. 2006-27: Restated Employee Plans Compliance Resolution System (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 5, 2006
116 pages. Excerpt: This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of § 401(a), 403(a), 403(b), 408(k), or 408(p) of the Internal Revenue Code ... but that have not met these requirements for a period of time.... This revenue procedure modifies and supersedes Rev. Proc. 2003-44 ... The modifications to Rev. Proc. 2003-44 that are reflected in this revenue procedure include: ...

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