PART IV. SELF-CORRECTION (SCP)
SECTION 9. SELF-CORRECTION OF SIGNIFICANT OPERATIONAL FAILURES
Internal Revenue Bulletin 2002-29 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Requirements ............................................................................................................................................................ p. 145 .02 Correction period ..................................................................................................................................................... p. 145 .03 Correction by plan amendment. .............................................................................................................................. p. 145 .04 Substantial completion of correction ........................................................................................................................p. 145 .05 Examples ....................................................................................................................................................................p. 146
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