PART V. VOLUNTARY CORRECTION PROGRAM WITH IRS APPROVAL (VCP)
SECTION 10. VCP PROCEDURES
Internal Revenue Bulletin 2016-42 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 VCP requirements.............................................................................................................................................................488 .02 Identification of failures ...................................................................................................................................................488 .03 Effect of VCP submission on examination .....................................................................................................................488 .04 No concurrent examination activity.................................................................................................................................488 .05 Determination letter applications not related to a VCP submission...............................................................................489 .06 Processing of submission .................................................................................................................................................489 .07 Compliance statement.......................................................................................................................................................490 .08 Effect of compliance statement on examination .............................................................................................................491 .09 Special rules relating to Anonymous Submissions .........................................................................................................491 .10 Special rules relating to Group Submissions...................................................................................................................491 .11 Multiemployer and multiple employer plans...................................................................................................................492
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