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Employee Benefits > Plan Document Failure

The following information is about Plan Document Failure.

Plan Document Failure Defined

Under EPCRS, any plan provision (or absence of a plan provision) that violates the retirement plan qualification requirements of Code section 401(a) (in the case of a qualified retirement plan) or Code section 403(b), (in the case of a tax-sheltered annuity).

This definition is in context to Employee Benefits. See more contextual defintions for Plan Document Failure.


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