SECTION 6. CORRECTION PRINCIPLES AND RULES OF GENERAL APPLICABILITY

.01 Correction principles; rules of general applicability ...........................................................................................................622 .02 Correction principles.............................................................................................................................................................622 .03 Correction of an Employer Eligibility Failure.....................................................................................................................625 .04 Correction of a failure to obtain spousal consent ...............................................................................................................625 .05 Determination letter application not permitted....................................................................................................................626 .06 Special rules relating to Excess Amounts ...........................................................................................................................626 .07 Rules relating to reporting plan loan failures......................................................................................................................628 .08 Correction under statute or regulations................................................................................................................................628 .09 Matters subject to excise or other taxes ..............................................................................................................................628 .10 Correction for 403(b) Plans..................................................................................................................................................629 .11 Correction for SEPs and SIMPLE IRA Plans.....................................................................................................................630 .12 Confidentiality and disclosure ..............................................................................................................................................630 .13 No effect on other law .........................................................................................................................................................630