PART I. IDENTIFICATION OF FAILURE
Internal Revenue Bulletin 2008-35 · 2026-10-03 edition · updated 2026-10-04 · United States
The following failure occurred with respect to the plan identified above (check failure that applies)
□ 403(b) Plans¶
The plan was intended to satisfy the requirements of § 403(b) but was adopted by a Plan Sponsor that was not a tax-exempt
organization described in § 501(c)(3) or a public educational organization described in § 170(b)(1)(A)(ii). The type of
organization sponsoring the Plan during the period of the failure was: .
The failure occurred during the following plan years: .
□ Section 401(k) Plans¶
The plan intended to include a qualified cash or deferred arrangement and satisfy the requirements of §§ 401(a) and 401(k) but was adopted by an employer that failed to meet the eligibility requirements to establish a § 401(k) Plan.
Describe why the employer was ineligible to maintain the 401(k) plan:
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