APRSC. APRSC enables a sponsor of a Qualified Plan or a 403(b) Plan to self-correct Operational Failures it discovers in its plans. The provisions of APRSC are modified and restated to: C clarify and confirm, under the eligibility requirements for APRSC, that the program is available to correct insignificant defects in plans of all sizes.
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Sources: Rev. Proc. 2000 16
APRSC. APRSC enables a sponsor of a Qualified Plan or a 403(b) Plan to self-correct Operational Failures it discovers in its plans. The provisions of APRSC are modified and restated to: C • clarify and confirm, under the eligibility requirements for APRSC, that the program is available to correct insignificant defects in plans of all sizes.
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