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| EPCRS Revisions: The Second Act Verrill Dana LLP  [Guidance Overview] Apr. 13, 2015 "Rev. Proc. 2015-28 provides great advantages to employers by lowering or eliminating the QNEC requirement and providing a less cumbersome method of calculating earnings, thereby reducing the costs and administrative burdens associated with correcting plan errors. What's more, the new safe harbors are available to correct deferral failures that pre-date the April 2, 2015 release of the guidance." |
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