Common use of of Rev Clause in Contracts

of Rev. Proc. 2006-27. The correction methods in this appendix are acceptable under SCP and VCP. Additionally, the correction methods and the earnings adjustment methods in Appendix B are acceptable under SCP and VCP. To the extent a failure listed in this appendix could occur under a 403(b) Plan, a SEP or a SIMPLE IRA Plan, the correction method listed for such failure may be used to correct the failure.