Form 8950 - Application For Voluntary Correction Program (Vcp) Page 6
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Form 8950 (1-2013)
Page
Procedural Requirements Checklist (Continued)
23 If the failures described in this VCP submission include a non-amender failure other than late interim amendments, have
you included a copy of the plan document in effect prior to any of the amendments used to correct the failure(s)? See Rev.
Proc. 2013-12, section 11.04.
24 If the failures are being corrected by plan amendments or the adoption of a written plan, have you:
• Included copies of the corrective amendments?
• Submitted corrective documents that were executed by the plan sponsor (if correcting interim amendment failures or a
failure to adopt a written 403(b) plan timely)?
• Included an explanation that identifies the specific plan language that resolves each specified qualification failure
described in the VCP submission (including the page and section of the plan document that includes the specific plan
language), if a restated plan document is being submitted as evidence of correction?
25 If the plan in this VCP submission is a 403(b) plan, has a written attachment been included that contains the following items?
• A statement as to the type of employer (e.g., a tax-exempt organization described in section 501(c)(3)) that is making
the VCP submission; and
• A statement indicating that the plan sponsor has contacted all other entities involved with the plan and has been
assured of cooperation to the extent necessary to implement the applicable correction.
26 If you wish to receive an acknowledgement letter that the IRS has received your Form 8950 and VCP submission, have you
included an Appendix D Acknowledgement Letter with your submission? See Rev. Proc. 2013-12, section 11.11 and
Appendix D.
27 Have you assembled your submission as described in Rev. Proc. 2013-12, section 11.14? For those submissions with
related determination letter applications, have you included separate copies of all necessary plan documents and
amendments so that the VCP submission and the determination letter application each has its own copies? See Rev. Proc.
2013-12, section 11.04.
28 Is this VCP submission limited to a minor modification to a previously issued compliance statement, as permitted by Rev.
Proc. 2013-12, section 10.07(10)?
If “Yes,” have you included the following items?
• An attachment describing the modification;
• A copy of the original compliance statement;
• A copy of the original VCP submission;
• Any other correspondence relating to the issuance of the original compliance statement, if applicable; and
• An attachment indicating that the modification request is being mailed to the IRS before the end of the correction
period specified in the original compliance statement.
8950
Form
(1-2013)
*37769K01201306*
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