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SECTION 7. EFFECTIVE DATE
Internal Revenue Bulletin 1999-34 · 2026-10-03 edition · updated 2026-10-04 · United States
The effective date of this revenue procedure is January 1, 2000. In addition, employers are permitted, at their option, to apply the provisions of this revenue procedure on or after March 9, 1998 (the release date of Rev. Proc. 98–22). Unless a plan sponsor applies the provisions of this revenue procedure earlier, this revenue procedure is effective:
(1) with respect to VCR and Walk-in CAP, for applications submitted on or after January 1, 2000;
(2) with respect to Audit CAP, for examinations begun on or after January 1, 2000; and (3) with respect to APRSC, for failures for which correction is not complete before May 1, 2000.
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