Definitions for Qualified Plans p. .02 Definitions for 403(b) Plans. ................... p. .03 Under Examination. .............................. p. .04 SEP. ............................................ p. SECTION 6. CORRECTION PRINCIPLES AND RULES OF GENERAL APPLICABILITY .01 Correction principles; rules of general applicability p. .02 Correction principles p.
Definitions for Qualified Plans p. 523 .02 Definitions for 403(b) Plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 523 .03 Under Examination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 524 SECTION 6. CORRECTION PRINCIPLES AND RULES OF GENERAL APPLICABILITY .01 Correction principles; rules of general applicability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 525 .02 Correction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 525 .03 Correction under statute or regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 527 .04 Matters subject to excise taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 527 .05 Confidentiality and disclosure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 527 .06 No effect on other law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 527 PART IV. SELF-CORRECTION (APRSC) SECTION 7. IN GENERAL SECTION 8. SELF-CORRECTION OF INSIGNIFICANT OPERATIONAL FAILURES .01 Requirements p. 527 .02 Factors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 527 .03 Multiple failures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 527 .04 Examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 527 SECTION 9. SELF-CORRECTION OF SIGNIFICANT OPERATIONAL FAILURES .01 Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 528 .02 Correction period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 528 .03 Substantial completion of correction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 528 .04 Example . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
Definitions for Qualified Plans p. 139 .02 Definitions for 403(b) Plans ....................................................................................................................................p. 140 .03 Under Examination ..................................................................................................................................................p. 141 .04 SEP ............................................................................................................................................................................p. 141 SECTION 6. CORRECTION PRINCIPLES AND RULES OF GENERAL APPLICABILITY .01 Correction principles; rules of general applicability ..............................................................................................p. 141 .02 Correction principles.................................................................................................................................................p. 141 .03 Correction of an Employer Eligibility Failure (only available under VCP general procedures, VCT, and VCSEP)....................................................................................................................p. 143 .04 Correction by plan amendment.................................................................................................................................p. 143 .05 Special rules relating to Excess Amounts p. 143 .06 Correction under statute or regulations.................................................................................................................. p. 143 .07 Matters subject to excise taxes .................................................................................................................................p. 143 .08 Correction for SEPs ..................................................................................................................................................p. 144 .09 Confidentiality and disclosure ..................................................................................................................................p. 144 .10 No effect on other law ............................................................................................................................................. p. 144 PART IV. SELF-CORRECTION (SCP) SECTION 7. IN GENERAL SECTION 8. SELF-CORRECTION OF INSIGNIFICANT OPERATIONAL FAILURES .01 Requirements ...........................................................................................................
