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PART IV. SELF-CORRECTION

SECTION 7. IN GENERAL

Internal Revenue Bulletin 1998-12 · 2026-10-03 edition · updated 2026-10-04 · United States

The requirements of this section are satisfied with respect to an Operational Failure if the plan sponsor satisfies the requirements of section 8 (relating to insignificant Operational Failures), or section 9 (relating to significant Operational Failures).

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▸Contents — Internal Revenue Bulletin 1998-12

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