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| IRS Employee Plans News, Special Edition, May 5, 2006 (PDF) Internal Revenue Service [IRS]  [Guidance Overview] May 8, 2006 2 pages. Excerpt: On May 5, EP issued the long-anticipated update, Rev. Proc. 2006-27, which revises EP's popular EPCRS, the comprehensive system of correction programs for sponsors of retirement plans that have failed to meet one or more requirements of the Internal Revenue Code. This new revenue procedure expands not only the types of failures that can be corrected under EPCRS but also the allowable correction methods. |
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