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A Look at Self-Correction and E-Delivery (PDF)
Groom Law Group, in TAXES The Tax Magazine Link to more items from this source
June 28, 2018

"[P]lan sponsors and recordkeepers have wanted the IRS to expand the availability of self-correction of Plan errors, and expand the rules and availability of electronic delivery and electronic signatures.... With the changes to the determination letter program, the increased fees for small plans for filing under [VCP], and the legislative proposals on updating the IT functions at the IRS, now may be the perfect time for these changes."

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