APRSC

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Acronym	Definition
APRSC	Administrative Policy Regarding Self-Correction (IRS)

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? References in periodicals archive
Voluntary Compliance Resolution (VCR), which allows a plan sponsor prior to audit and with IRS approval (and for a limited fee) to rectify operational defects that do not qualify for APRSC. New pension plan self-correction programs by Hollingsworth, Tracy / Journal of Accountancy APRSC changes: APRSC enables a qualified plan or Sec. Current developments by Holmes, Eugene M. / The Tax Adviser APRSC offers relief from disqualification only for operational plan defects that satisfy certain criteria, and provides no relief for form defects or for violations of the exclusive benefit rule (relating to the misuse or diversion of plan assets). Voluntary compliance programs for qualified retirement plans by Horvath, David S. / The Tax Adviser More results

? References in periodicals archive

Voluntary Compliance Resolution (VCR), which allows a plan sponsor prior to audit and with IRS approval (and for a limited fee) to rectify operational defects that do not qualify for APRSC.

New pension plan self-correction programs by Hollingsworth, Tracy / Journal of Accountancy

APRSC changes: APRSC enables a qualified plan or Sec.

Current developments by Holmes, Eugene M. / The Tax Adviser

APRSC offers relief from disqualification only for operational plan defects that satisfy certain criteria, and provides no relief for form defects or for violations of the exclusive benefit rule (relating to the misuse or diversion of plan assets).

Voluntary compliance programs for qualified retirement plans by Horvath, David S. / The Tax Adviser

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APRSS
APRSSA
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APRTC
APRU

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