PART II. PROGRAM EFFECT AND ELIGIBILITY
SECTION 4. PROGRAM ELIGIBILITY
Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 EPCRS Programs . ....................................................................................................................................... 1056 .02 Effect of examination ................................................................................................................................... 1056 .03 Favorable Letter requirement . .................................................................................................................... 1056 .04 Established practices and procedures ......................................................................................................... 1056 .05 Correction by plan amendment ................................................................................................................... 1056 .06 Submission for a determination letter . ....................................................................................................... 1057 .07 Availability of correction of Employer Eligibility Failure ......................................................................... 1057 .08 Egregious failures ........................................................................................................................................ 1057 .09 Diversion or misuse of plan assets ............................................................................................................. 1057 .10 EGTRRA nonamenders ................................................................................................................................ 1057
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