Examples p. SECTION 9. SELF-CORRECTION OF SIGNIFICANT OPERATIONAL FAILURES .01 Requirements p. .02 Correction period p. .03 Correction by plan amendment p. .04 Substantial completion of correction p.
Examples p. PART V. VOLUNTARY CORRECTION WITH SERVICE APPROVAL (VCP) SECTION 10. VCP PROCEDURES .01 VCP requirements p.
Examples p. APPENDIX C: VCP CHECKLIST p.
Examples p. APPENDIX C: VCP CHECKLIST p. APPENDIX D: SAMPLE FORMATS FOR VCP SUBMISSIONS APPENDIX E: ACKNOWLEDGEMENT LETTER… p. PART I. INTRODUCTION TO EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM
Examples p. APPENDIX C: VCP CHECKLIST p. APPENDIX D: SAMPLE FORMAT FOR VCP SUBMISSIONS APPENDIX E: ACKNOWLEDGEMENT LETTER… p. APPENDIX F: STREAMLINED VCP SUBMISSION Schedule 1 - Interim and Certain Discretionary Nonamenders… p. Schedule 2 - Nonamenders (other than those to which Schedule 1 applies)… p. Schedule 3 - SEPs and SARSEPs… p. Schedule 4 - SIMPLE IRAs… p. Schedule 5 - Plan Loan Failures p. Schedule 6 - Employer Eligibility Failures… p. Schedule 7 - Failure to Distribute Elective Deferrals in Excess of the § 402(g) limit…………………………………………………………………...p.. Schedule 8 - Failure to Pay Required Minimum Distribution Timely under § 401(a)(9)… p. Schedule 9 - Correction by Plan Amendment (in accordance with Appendix B).p.
Examples p. APPENDIX C: VCP CHECKLIST p. APPENDIX D: I. SAMPLE FORMAT FOR VCP SUBMISSION FOR QUALIFIED PLAN II. SAMPLE FORMAT FOR VCP SUBMISSION FOR QUALIFIED PLAN FAILURE TO AMEND TIMELY FOR TAX LEGISLATION PART I. INTRODUCTION TO EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM
