Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Impact of Missed Restatement Deadline for Pre-Approved Plans (PDF)
The ASC Institute [Guidance Overview] July 27, 2022 "Although some at the IRS gave favorable verbal assurance that self-correction under SCP was a viable option, others at the IRS were less certain given the specific conditions (in particular, the 'favorable letter' requirement) for self-correction under the published EPCRS procedures. Fortunately, the IRS listened to practitioner concerns and agreed to clarify its position on the impact of a missed restatement deadline for pre-approved plans." |
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