It does not.
And it treats multiple subs "correctly" as a single mono source.....meaning you have to do your alignment and such externally (either on the subs themselves if they have adjustments available or via a device like a miniDSP or if you have a rectangular sealed room via correct placement based on the Harman research).
Correct in ARC does not set them. However, as I understand the manual, you can manually set delays via speaker distance. Only one subwoofer distance, though.