PART V. VOLUNTARY CORRECTION WITH SERVICE APPROVAL (VCP)
SECTION 10. VCP GENERAL PROCEDURES
Internal Revenue Bulletin 2002-29 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 VCP requirements . ................................................................................................................................................... p. 146 .02 Identification of failures ........................................................................................................................................... p. 146 .03 Availability of correction of a terminated plan ........................................................................................................p. 146 .04 Effect of VCP submission on examination . ..............................................................................................................p. 146 .05 No concurrent examination activity . ....................................................................................................................... p. 146 .06 Submission of determination letter application for plan amendments . ................................................................. p. 146 .07 Processing of submission ......................................................................................................................................... p. 146 .08 Compliance statement .............................................................................................................................................. p. 147 .09 Effect of compliance statement on examination .......................................................................................................p. 148 .10 Processing of determination letter applications not submitted under VCP ............................................................p. 148 .11 Special rules relating to VCO ...................................................................................................................................p. 148 .12 Special rules relating to VCS . ..................................................................................................................................p. 148 .13 Special rules relating to Anonymous (John Doe) Submission Procedure ...............................................................p. 148 .14 Special rules relating to VCT . ..................................................................................................................................p. 148 .15 Special rules relating to VCGroup . ..........................................................................................................................p. 148 .16 Special rules relating to VCSEP ...............................................................................................................................p. 149 .17 Multiemployer and multiple employer plans ............................................................................................................p. 149
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