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PART II. PROGRAM EFFECT AND ELIGIBILITY

SECTION 4. PROGRAM ELIGIBILITY

Internal Revenue Bulletin 2016-42 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 EPCRS Programs..............................................................................................................................................................472 .02 Effect of examination .......................................................................................................................................................472 .03 SCP eligibility requirements relating to plan documents................................................................................................472 .04 Established practices and procedures...............................................................................................................................473 .05 Correction by plan amendment ........................................................................................................................................473 .06 Availability of correction for Employer Eligibility Failure ............................................................................................473 .07 Availability of correction for a terminated plan..............................................................................................................473 .08 Availability of correction for an Orphan Plan.................................................................................................................473 .09 Availability of correction for § 457(b) plans ..................................................................................................................473 .10 Egregious failures .............................................................................................................................................................474 .11 Diversion or misuse of plan assets ..................................................................................................................................474 .12 Abusive tax avoidance transactions .................................................................................................................................474

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▸Contents — Internal Revenue Bulletin 2016-42
Internal Revenue Bulletin 2016-42

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