Multiple failures. In the case of a plan with more than one Operational Failure in a single year, or Operational Failures that occur in more than one year, the Operational Failures are eligible for correction under this section 8 only if all of the Operational Failures are insignificant in the aggregate. Operational Failures that have been corrected under SCP in section 9 and VCP in sections 10 and 11 are not taken into account for purposes of determining if Operational Failures are insignificant in the aggregate.
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Samples: www.irs.gov, www.irs.gov, benefitslink.com
Multiple failures. In the case of a plan with more than one Operational Failure Fail- ure in a single year, or Operational Failures Fail- ures that occur in more than one year, the Operational Failures are eligible for correction cor- rection under this section 8 only if all of the Operational Failures are insignificant in the aggregate. Operational Failures that have been corrected under SCP in section 9 and VCP in sections 10 and 11 are not taken into account for purposes of determining deter- mining if Operational Failures are insignificant insig- nificant in the aggregate.
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Samples: www.unclefed.com