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| IRS Issues Update to Qualified Plan Correction Procedures Seyfarth Shaw LLP  [Guidance Overview] July 29, 2021 "[T]he most significant changes to EPCRS relate to the correction of plan overpayments.... [T]he Revenue Procedure has been revised and reformatted to include helpful clarifications relating to the long-standing return of overpayment method, as well as two new correction methods that plan sponsors may use to correct defined benefit plan overpayments." |
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