When Paypal sends IPN messages for transactions (e.g. refunds) referencing orders payed with Paypal Plus the following exception is thrown:
'Exception' with message 'Method "iways_paypalplus_payment" is not available in app/code/core/Mage/Paypal/Model/Ipn.php:187
The following module fixes this issue by adding the payment method "iways_paypalplus_payment" to the standard Paypal module.
https://github.com/smoothlancer/magento_iways_pppfix
Tested with Magento 1.8.1 and Iways_PayPalPlus 1.6.1.