New York City District Council of Carpenters Benefit Funds
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Retirement Planners and Administrators (RPA)
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Fringe Benefit Group
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Great Lakes Pension Associates, Inc.
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Senior Specialist 401k Recordkeeping T Bank N.A.
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Pollard & Associates
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Retirement Solutions Specialists
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Defined Contribution Account Manager Nova 401(k) Associates
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Greenline Wealth Management
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Making Retroactive Corrective Amendments Using the IRS Self-Correction Program Instead of the VCP
FIS Relius [Guidance Overview] Mar. 31, 2013
"In general, correction of an operational error requires the plan sponsor to put the plan and the participants in the position they would have been if the error had not occurred. If the correction requires the plan sponsor to amend the plan, the [EPCRS] generally requires the plan to file under the Voluntary Correction Program (VCP). However, EPCRS provides five situations in which a plan sponsor may adopt a retroactive corrective amendment under the Self-Correction Program (SCP) and not have to file under VCP."
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