PART I. INTRODUCTION TO EMPLOYEE PLANS COMPLIANCE RESOLUTIONSYSTEM
Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States
SECTION 1. PURPOSE AND OVERVIEW ................................................................................................................................614
.01 Purpose..................................................................................................................................................................................614 .02 General principles underlying EPCRS.................................................................................................................................614 .03 Overview...............................................................................................................................................................................614
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