SECTION 18. PAPERWORK REDUCTION ACT DRAFTING INFORMATION

APPENDIX A: OPERATIONAL FAILURES AND CORRECTION METHODS .01 General rule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1137 .02 Failure to properly provide the minimum top-heavy benefit under § 416 to non-key employees . . . . . . . . . . . . . . . . . . 1138 .03 Failure to satisfy the ADP test set forth in § 401(k)(3), the ACP test set forth in § 401(m)(2), or,

for plan years beginning on or before December 31, 2001, the multiple use test of § 401(m)(9) . . . . . . . . . . . . . . . . . . 1138 .04 Failure to distribute elective deferrals in excess of the § 402(g) limit (in contravention of § 401(a)(30)). . . . . . . . . . . . 1139 .05 Exclusion of an eligible employee from all contributions or accruals under the plan for one or more plan years . . . . . 1139 .06 Failure to timely pay the minimum distribution required under § 401(a)(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1146 .07 Failure to obtain participant or spousal consent for a distribution subject to the participant and

spousal consent rules under §§ 401(a)(11), 411(a)(11), and 417 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1146 .08 Failure to satisfy the § 415 limits in a defined contribution plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1146 .09 Orphan Plans; orphan contracts and other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1147

APPENDIX B: CORRECTION METHODS AND EXAMPLES; EARNINGS ADJUSTMENT METHODS AND EXAMPLES