PART VII. EFFECT ON OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT
SECTION 15. EFFECT ON OTHER DOCUMENTS
Internal Revenue Bulletin 2006-22 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Rev. Proc. 2003–44 modified and superseded .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970
SECTION 16. EFFECTIVE DATE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970
SECTION 17. PAPERWORK REDUCTION ACT.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970
DRAFTING INFORMATION
APPENDIX A: OPERATIONAL FAILURES AND CORRECTION METHODS
.01 General rule .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970 .02 Failure to properly provide the minimum top-heavy benefit under § 416 to non-key employees . . . . . . . . . . . . . . . 970 .03 Failure to satisfy the ADP test set forth in § 401(k)(3), the ACP test set forth in § 401(m)(2), or, for plan years beginning on or before December 31, 2001, the multiple use test of § 401(m)(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . 970 .04 Failure to distribute elective deferrals in excess of the § 402(g) limit (in contravention of § 401(a)(30)) . . . . . . . 971 .05 Exclusion of an eligible employee from all contributions or accruals under the plan for one or more plan years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 971 .06 Failure to timely pay the minimum distribution required under § 401(a)(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972 .07 Failure to obtain participant or spousal consent for a distribution subject to the participant and spousal consent rules under §§ 401(a)(11), 411(a)(11), and 417 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972 .08 Failure to satisfy the § 415 limits in a defined contribution plan .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972
May 30, 2006 947 2006–22 I.R.B.
APPENDIX B: CORRECTION METHODS AND EXAMPLES; EARNINGS ADJUSTMENT METHODS AND EXAMPLES
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