Period of the Failure. (a) Gen- eral Rule. For purposes of this section 3, the “period of the failure” is the period from the date that the failure began through the date of correction. For example, in the case of an improper for- feiture of an employee’s account balance, the beginning of the period of the failure is the date as of which the account bal- ance was improperly reduced.
Period of the Failure
