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PART V. VOLUNTARY CORRECTION WITH SERVICE APPROVAL (VCP)

SECTION 12. VCP FEES

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

.01 VCP fees . ..................................................................................................................................................... 1069 .02 VCP fees for Qualified Plans and 403(b) Plans ........................................................................................ 1069 .03 VCP fee for nonamenders . .......................................................................................................................... 1070 .04 VCP fee for Group Submission ................................................................................................................... 1070 .05 VCP fee for SEPs and SIMPLE IRA Plans ................................................................................................ 1070 .06 VCP fee for egregious failures .................................................................................................................... 1070 .07 Establishing the number of plan participants . ........................................................................................... 1070

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