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PART V. VOLUNTARY CORRECTION WITH SERVICE APPROVAL (VCP)

SECTION 10. VCP PROCEDURES

Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 VCP requirements ........................................................................................................................................ 1065 .02 Identification of failures . ............................................................................................................................. 1065 .03 Availability of correction of a terminated plan .......................................................................................... 1065 .04 Effect of VCP submission on examination . ................................................................................................ 1065 .05 No concurrent examination activity ............................................................................................................ 1065 .06 Determination letter application for plan amendments related to a VCP submission ............................. 1065 .07 Determination letter applications not related to a VCP submission ......................................................... 1065 .08 Processing of submission . ........................................................................................................................... 1066 .09 Compliance statement .................................................................................................................................. 1066 .10 Effect of compliance statement on examination ......................................................................................... 1067 .11 Special rules relating to Anonymous (John Doe) Submissions . ................................................................ 1067 .12 Special rules relating to Group Submissions . ............................................................................................ 1067 .13 Multiemployer and multiple employer plans .............................................................................................. 1068

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