SECTION 6. CORRECTION PRINCIPLES AND RULES OF GENERAL APPLICABILITY

.01 Correction principles; rules of general applicability ................................................................................. 1060 .02 Correction principles ................................................................................................................................... 1060 .03 Correction of an Employer Eligibility Failure ........................................................................................... 1061 .04 Correction of a failure to obtain spousal consent . .................................................................................... 1061 .05 Correction by plan amendment ................................................................................................................... 1062 .06 Special rules relating to Excess Amounts ................................................................................................... 1062 .07 Special rules relating to reporting plan loan failures ................................................................................ 1062

June 23, 2003 1051 2003–25 I.R.B.

.08 Correction under statute or regulations . .................................................................................................... 1062 .09 Matters subject to excise taxes . .................................................................................................................. 1062 .10 Correction for SEPs and SIMPLE IRA Plans ............................................................................................ 1062 .11 Confidentiality and disclosure ..................................................................................................................... 1063 .12 No effect on other law ................................................................................................................................. 1063