NEW YORK, March 19 (Reuters) - Goldman Sachs ( GS )

plans to cut a small number of jobs in April of staff that have

underperformed, a source familiar with the matter said.

The cuts are not part of its regular annual culling, called

internally "strategic resource assessment" under which the Wall

Street firm traditionally cuts between 1% to 3% of staff, the

source said.

The Business Insider earlier reported Goldman's plan to trim

staff next month, citing multiple people familiar with the

situation.