The guide addresses 10 mistakes, including not limiting elective deferral and loan amounts, 15-year catch-up contributions for an employee not eligible for them, universal availability violations and failure to follow the terms of the plan document.
The online guide also includes a link to an overview of the new Employee Plans Compliance Resolution System (ECPRS). The IRS has issued a new version of the EPCRS to include corrections for 403(b) plan errors (see “From Reading Tea Leaves to Reading a Roadmap”).
The guide is at http://www.irs.gov/Retirement-Plans/403(b)-Plan-Fix-It-Guide.