PART II. PROGRAM EFFECT AND

ELIGIBILITY

SECTION 3. EFFECT OF EPCRS; RELIANCE

.01 Effect of EPCRS. If the eligibility requirements of section 4 are satisfied and the plan sponsor corrects a Qualification Failure in accordance with the requirements of APRSC in section 7, the VCR program in section 10, Walk-in CAP in section 11, or Audit CAP in section 14, the Service will not treat the plan as disqualified on account of the Qualification Failure.

.02 Reliance. Taxpayers may rely on this revenue procedure, including the relief described in section 3.01.