Programs for Qualified Plans and 403(b) Plans. (1) SCP. Qualified Plans and 403(b) Plans are eligible for SCP. SCP is available only for Operational Failures.
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Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Programs for Qualified Plans and 403(b) Plans. (1) SCP. Qualified Plans and 403(b) Plans are eligible for forEPCRS Programs. (1) SCP. SCP is available only for Operational Failures. Qualified Plans and 403(b) Plans are eligible for SCP with respect to significant and insignificant Operational Failures. SEPs and SIMPLE IRA Plans are eligible for SCP with respect to insignificant Operational Failures only.
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Samples: Revenue Procedure