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| IRS Makes Significant Enhancements to the EPCRS Program for Pension Plan Overpayments Cheiron  [Guidance Overview] July 23, 2021 "The new correction principles are beneficial to plan sponsors because they reduce the need to seek repayment from participants or beneficiaries who received overpayments, and in some cases, do not require the plan sponsor, participants, or beneficiaries to reimburse the plan for overpayments to participants." |
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