SECTION 17. PAPERWORK REDUCTION ACT

DRAFTING INFORMATION

APPENDIX A: OPERATIONAL FAILURES AND CORRECTIONS UNDER VCS

.01 General rule ............................................................................................................................................................. p. 154 .02 Failure to properly provide the minimum top-heavy benefit under § 416 of the Code to non-key employees .....p. 154 .03 Failure to satisfy the ADP test set forth in § 401(k)(3), the ACP test set forth in § 401(m)(2), or the

multiple use test of § 401(m)(9) . ............................................................................................................................. p. 154 .04 Failure to distribute elective deferrals in excess of the § 402(g) limit (in contravention of § 401(a)(30)) ........ p. 155 .05 Exclusion of an eligible employee from all contributions or accruals under the plan for one or more

plan years . .................................................................................................................................................................p. 155 .06 Failure to timely pay the minimum distribution required under § 401(a)(9) ........................................................ p. 155 .07 Failure to obtain participant and/or spousal consent for a distribution subject to the participant and

spousal consent rules under §§ 401(a)(11), 411(a)(11), and 417 .......................................................................... p. 155 .08 Failure to satisfy the § 415 limits in a defined contribution plan ..........................................................................p. 155

APPENDIX B: CORRECTION METHODS AND EXAMPLES; EARNINGS ADJUSTMENT METHODS AND EXAMPLES