Common use of Future Enhancements Clause in Contracts

Future Enhancements. (1) It is expected that the EPCRS revenue procedure will continue to be updated from time to time, including, as noted above, further improvements to EPCRS based on comments previously received. In addition, the Service and Treasury continue to invite further comments on how to improve EPCRS. Comments should be sent to: Internal Revenue Service Attention: SE:T:EP:RA:VC 0000 Xxxxxxxxxxxx Xxxxxx XX Xxxxxxxxxx, X.X. 00000 (2) Comments are requested for certain specific issues under EPCRS. First, comments are requested regarding methods to correct a failure to provide an eligible employee the opportunity to make a catch-up contribution that is permitted under the terms of the plan and § 414(v). (See 6.02(7) and Appendix B 2.