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SECTION 4. CORRECTION

Internal Revenue Bulletin 1999-34 · 2026-10-03 edition · updated 2026-10-04 · United States

METHODS AND EXAMPLES

.01 ADP/ACP Failures .02 Exclusion of Eligible Employees

(1) Exclusion of Eligible Employees in a 401(k) or (m) Plan

(2) Exclusion of Eligible Employees in a Profit-Sharing Plan

.03 Vesting Failures .04 § 415 Failures

(1) Failures Relating to a § 415(b) Excess

(2) Failures Relating to a § 415(c) Excess

.05 Other Overpayment Failures .06 § 401(a)(17) Failures .07 Correction by Amendment Under Walk-in CAP

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▸Contents — Internal Revenue Bulletin 1999-34
Internal Revenue Bulletin 1999-34

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