SECTION 15. EFFECT ON

OTHER DOCUMENTS

Rev. Proc. 2008–50 is modified and superseded by this revenue procedure.

SECTION 16. EFFECTIVE DATE This revenue procedure is generally effective April 1, 2013. However, Plan Sponsors are permitted, at their option, to apply the provisions of this revenue procedure on or after December 31, 2012. Plan Sponsors that choose this option must include Forms 8950 and 8951 with their VCP submissions made to the new mailing addresses set forth in section 11.12. For 403(b) Plans, the definitions under Rev. Proc. 2008–50 apply to failures that occurred in taxable years beginning before January 1, 2009.