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PART VII. EFFECT ON OTHER

SECTION 16. EFFECTIVE DATE

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

This revenue procedure is generally effective January 1, 2019. However, Plan Sponsors are permitted to file paper VCP submissions with the IRS in accordance with the instructions set forth in sections 10 and 11 of Rev. Proc. 2016–51 through March 31, 2019. Beginning April 1, 2019, all VCP submissions must be filed on the www.pay.gov website and the IRS will no longer accept paper VCP submissions.

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

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