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IRS Modifies Retirement Plan Correction Procedures (PDF)
BuckLink to more items from this source
[Guidance Overview]
Apr. 2, 2015
"IRS did not change the limited ability to use a plan amendment for corrections without obtaining IRS approval; revising the plan to conform to a plan overpayment is only available with IRS involvement -- not to self-correction.... Self-correction of loan failures is still not available under EPCRS. Plan sponsors had asked for the ability to self-correct loan failures so they could avoid a formal filing for problems that are somewhat commonplace."

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