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Correcting 403(b) Plan Mistakes: Salary Deferral Opportunity Not Offered to All Eligible Employees (PDF)
Ekon Benefits 
[Guidance Overview] Mar. 11, 2015 "If a participant should have been excluded based on written provisions, the excluded participant group may need to be included based on the Universal Availability Rule. Errors regarding Universal Availability may be corrected without sanction using the Self-Correction program as long as sufficient compliance procedures are in place and the error is considered insignificant to the Plan as a whole." MORE >> |
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