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IRS Issues Update to Qualified Plan Correction Procedures
Seyfarth Shaw LLPLink to more items from this source
[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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