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PART II. PROGRAM EFFECT AND ELIGIBILITY

SECTION 4. PROGRAM ELIGIBILITY

Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 EPCRS Programs..................................................................................................................................................................616 .02 Effect of examination ...........................................................................................................................................................616 .03 SCP eligibility requirements relating to plan documents....................................................................................................616 .04 Established practices and procedures...................................................................................................................................617 .05 Correction by plan amendment ............................................................................................................................................617 .06 Availability of correction for Employer Eligibility Failure ................................................................................................617 .07 Availability of correction for a terminated plan..................................................................................................................617 .08 Availability of correction for an Orphan Plan.....................................................................................................................618 .09 Availability of correction for § 457(b) plans ......................................................................................................................618 .10 Egregious failures .................................................................................................................................................................618 .11 Diversion or misuse of plan assets ......................................................................................................................................618 .12 Abusive tax avoidance transactions .....................................................................................................................................618

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▸Contents — Internal Revenue Bulletin 2018-42
Internal Revenue Bulletin 2018-42

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