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DWC - The 401(k) Experts
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Strategic Retirement Plan Consultant Retirement Plan Consultants
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Sentinel Group
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Pattison Pension
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MAP Retirement
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Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
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BPAS
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Plan Administrator, Defined Benefit & Cash Balance The Pension Source
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Retirement Relationship Manager MAP Retirement
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Regional Vice President, Sales MAP Retirement
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MAP Retirement
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Identifying, Correcting and Avoiding Common 401(k) Plan Errors (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Oct. 4, 2007
43 pages. Excerpt: If mistakes are made with respect to your 401(k) plan, you may utilize the IRS's Employee Plans Compliance Resolution System (EPCRS) to remedy your mistakes and avoid the consequences of plan disqualification. A correction for a mistake should be reasonable and appropriate. The correction methodology should resemble one already provided for in the Code and all applicable facts and circumstances should be considered.
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