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Online - elibrary.asppa.orgelibrary.asppa.org/application/docs/The ERISA... · requirements When establishing a plan, an employer Will needto make certain plan design choices that

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* Administrative policy regarding self-correction (APRSC), see Self-Correction Program (SCP) below

* Anonymous Submission Procedure, 15.537 )

* Audit CAP

- Explanation of Audit CAP, 15.543 )

- Definition of closing agreement program, 1A.70 (Ch1A/Def-ClosingAgreementProgram), 15.543 )

- Sanction under Audit CAP, 15.543 )

◆ IRS will consider mitigating circumstances, 15.544 (4))