SECTION 6. CORRECTION PRINCIPLES AND RULES OF GENERAL APPLICABILITY

.01 Correction principles; rules of general applicability ..............................................................................................p. 141 .02 Correction principles .................................................................................................................................................p. 141 .03 Correction of an Employer Eligibility Failure (only available under VCP

general procedures, VCT, and VCSEP) ....................................................................................................................p. 143 .04 Correction by plan amendment .................................................................................................................................p. 143

July 22, 2002 133 2002–29 I.R.B.

.05 Special rules relating to Excess Amounts ................................................................................................................p. 143 .06 Correction under statute or regulations .................................................................................................................. p. 143 .07 Matters subject to excise taxes .................................................................................................................................p. 143 .08 Correction for SEPs ..................................................................................................................................................p. 144 .09 Confidentiality and disclosure ..................................................................................................................................p. 144 .10 No effect on other law ............................................................................................................................................. p. 144