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Summary of the Employee Plans Compliance Resolution System (EPCRS)
Retirement Management Services 
[Guidance Overview] Apr. 23, 2021 "The most recent EPCRS update ... expanded self-corrections to include certain plan document failures, correction options and possible relief from deemed distributions associated with certain failures involving plan loans made to participants, and created additional opportunities for correcting certain operational failures by plan amendment.... [This article includes] a chart of the various failures and corrections of plans under EPCRS, incorporating the modified rules of 2019." |
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