Effect on specific programs Clause Samples

Effect on specific programs. This revenue procedure affects the specific programs as follows: (1) APRSC. APRSC enables a spon- sor of a Qualified Plan or a 403(b) Plan to self-correct Operational Failures it dis- covers in its plans. The provisions of APRSC are modified and restated to: • clarify and confirm, under the eligi- bility requirements for APRSC, that the program is available to correct insignificant defects in plans of all sizes.