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PART VII. EFFECT ON OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT

SECTION 2. CORRECTION METHODS AND EXAMPLES

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

.01 ADP/ACP Failures................................................................................................................................................................649 .02 Exclusion of Otherwise Eligible Employees .......................................................................................................................650 .03 Vesting Failures ....................................................................................................................................................................657

Bulletin No. 2018–42 613 October 15, 2018

.04 § 415 Failures .......................................................................................................................................................................658 .05 Correction of Other Overpayment Failures .........................................................................................................................660 .06 § 401(a)(17) Failures ............................................................................................................................................................660 .07 Correction by Amendment ...................................................................................................................................................660

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

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