Eligibility for other arrangements. The Service may extend EPCRS to other arrangements.
Eligibility for other arrangements. (1) A SEP that is maintained under a Plan Document is eligible for SCP with respect to insignificant failures and is eligible for VCP (under the special VCSEP procedure). A SEP is also eligible for Audit CAP. For purposes of EPCRS, a failure to satisfy □ 408(k) is treated like the corresponding Qualification Failure. A failure to satisfy □ 408(k) includes a failure to satisfy the 50%-eligible-employees election requirement of □ 408(k)(6)(A)(ii) and a failure to satisfy the 25-employee limit of □ 408(k)(6)(B).
Eligibility for other arrangements p. .03 Effect of examination. ........................... p. .04 Favorable Letter requirement. .................... p. .05 Established practices and procedures. ............ p. .06 Correction by plan amendment. .................... p. .07 Submission for a determination letter. ........... p. .08 Availability of correction of Employer Eligibility Failure. P.
Eligibility for other arrangements. Effect of examination. p.
