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<p class="MsoNormal">Good morning:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The Federal, State, and Local Government Division of the IRS is offering a webinar on correcting employment plan mistakes.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">There is no charge for this webinar and <b>continuing education credit is available</b>. Please note the time of the webinar is Eastern Daylight Time and adjust accordingly.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Pamella Johnson<o:p></o:p></p>
<p class="MsoNormal">Oregon State Social Security Administration<o:p></o:p></p>
<p class="MsoNormal">Oregon Public Employees Retirement System<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p><strong><span style="font-family:"Arial","sans-serif"">What</span></strong><span style="font-family:"Arial","sans-serif"">:
<span style="color:black">Free </span>Webinar - <em><span style="font-family:"Arial","sans-serif";color:black">Correcting Retirement Plan Mistakes – Summer 2015 Updates</span></em></span><o:p></o:p></p>
<p class="default"><strong><span style="font-family:"Arial","sans-serif"">When</span></strong><span style="font-family:"Arial","sans-serif"">: August 4, 2015; 2 p.m. (Eastern) </span><o:p></o:p></p>
<p><strong><span style="font-family:"Arial","sans-serif";color:black">How</span></strong><span style="font-family:"Arial","sans-serif";color:black">:
</span><span style="font-family:"Arial","sans-serif";color:#1F497D"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNzEzLjQ3MDc3NzgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDcxMy40NzA3Nzc4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDIxOTIzJmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&115&&&https://www.webcaster4.com/Webcast/Page/925/9463">Register
for this event</a></span><span style="font-family:"Arial","sans-serif"">. You will use the same link to attend the event.
</span><o:p></o:p></p>
<p><span style="font-family:"Arial","sans-serif"">Learn how Revenue Procedures 2015-27 and 2015-28 make it easier to:</span><o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-list:l0 level1 lfo1"><strong><span style="font-family:"Arial","sans-serif"">Correct elective deferrals failures</span></strong><span style="font-family:"Arial","sans-serif""> </span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-list:l0 level1 lfo1"><strong><span style="font-family:"Arial","sans-serif"">Fix ongoing</span></strong><span style="font-family:"Arial","sans-serif"">
<strong><span style="font-family:"Arial","sans-serif"">IRC 415</span></strong> <strong>
<span style="font-family:"Arial","sans-serif"">annual addition limit failures</span></strong>
<strong><span style="font-family:"Arial","sans-serif"">affecting some plans</span></strong></span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-list:l0 level1 lfo1"><strong><span style="font-family:"Arial","sans-serif"">Recover overpayments paid to plan participants</span></strong><span style="font-family:"Arial","sans-serif"">
</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-list:l0 level1 lfo1"><strong><span style="font-family:"Arial","sans-serif"">Fix some participant loans and required minimum distribution failures with reduced IRS fees
</span></strong><o:p></o:p></li></ul>
<p><strong><span style="font-family:"Arial","sans-serif";color:red">IRS.gov Resources
</span></strong><o:p></o:p></p>
<p><span style="font-family:"Arial","sans-serif";color:#1F497D"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNzEzLjQ3MDc3NzgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDcxMy40NzA3Nzc4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDIxOTIzJmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&116&&&http://www.irs.gov/Retirement-Plans/Correcting-Plans-Errors---Fix-Plan-Errors">http://www.irs.gov/Retirement-Plans/Correcting-Plans-Errors---Fix-Plan-Errors</a></span><o:p></o:p></p>
<p><span style="font-family:"Arial","sans-serif";color:#1F497D"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNzEzLjQ3MDc3NzgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDcxMy40NzA3Nzc4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDIxOTIzJmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&117&&&http://www.irs.gov/irb/2013-04_IRB/ar06.html">http://www.irs.gov/irb/2013-04_IRB/ar06.html</a></span><o:p></o:p></p>
<p><span style="font-family:"Arial","sans-serif";color:#1F497D"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNzEzLjQ3MDc3NzgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDcxMy40NzA3Nzc4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDIxOTIzJmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&118&&&http://www.irs.gov/Retirement-Plans/Plan-Sponsor/Fix-It-Guides-Common-Problems-Real-Solutions">http://www.irs.gov/Retirement-Plans/Plan-Sponsor/Fix-It-Guides-Common-Problems-Real-Solutions</a></span><o:p></o:p></p>
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