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Title
How to Fix a Broken Plan: VCR, CAP or Bended Knee.
Abstract
This section presents an abstract of the article "How to Fix a Broken Plan: VCR, CAP or Bended Knee," by T. David Cowart. The U.S. Internal Revenue Service implemented the Employee Plans Compliance Resolution System to consolidate its correction programs. Consolidation of the programs is a move towards uniformity and clarity.