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PART V. VOLUNTARY CORRECTION WITH SERVICE APPROVAL (VCR AND WALK-IN CAP)

SECTION 13. FEES

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

.01 Rev. Proc. 98–8 modified. .02 VCR fee. .03 Establishing number of plan participants. .04 SVP fee. .05 Walk-in CAP compliance correction fee .

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▸Contents — Internal Revenue Bulletin 1998-12

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