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IRS Updates Benefit Plan Correction Program

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The Internal Revenue Service has published new rules for the system that employers use to address problems at retirement plans.

The IRS has described the changes, to the Employee Plans Compliance Resolution System, in earlier notices that have appeared in the Federal Register.

The IRS has released final revised rules for the compliance system in the form of a revenue procedure, Rev. Proc. 2006-27. The revenue procedure is on the Web at Document Link


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