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The revenue procedure builds on the requirements outlined in the Large and Mid-Size Business Division's March 2002 IRS Field Directive on the Use of Probability Samples by Taxpayers (2002 Field Directive). The new policy--part of IRS Field Directive on the Administrative Policy Regarding Self-Correction--will allow retirement plan administrators to correct operational mistakes and prevent them from turning into disqualification problems. that rescinded a prior field directive on allocations to profit-sharing plans. |
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