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PART V. VOLUNTARY CORRECTION PROGRAM WITH IRS APPROVAL (VCP)

SECTION 10. VCP PROCEDURES

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

.01 VCP requirements.................................................................................................................................................................632 .02 Identification of failures .......................................................................................................................................................632 .03 Effect of VCP submission on examination .........................................................................................................................632 .04 No concurrent examination activity.....................................................................................................................................633 .05 Determination letter applications not related to a VCP submission...................................................................................633 .06 Processing of submission .....................................................................................................................................................633 .07 Compliance statement...........................................................................................................................................................634 .08 Effect of compliance statement on examination .................................................................................................................635 .09 Special rules relating to Anonymous Submissions .............................................................................................................635 .10 Special rules relating to Group Submissions.......................................................................................................................635 .11 Multiemployer and multiple employer plans.......................................................................................................................636

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▸Contents — Internal Revenue Bulletin 2018-42

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