Notice 2010-6

[Guest JM123]

Can a document failure to include the 5-year rule for re-deferrals be corrected under Notice 2010-6? If so, what section?

[XTitan]

Can a document failure to include the 5-year rule for re-deferrals be corrected under Notice 2010-6? If so, what section?

Closest thing that applies looks like section VII (see examples 10-13 under G). I would of thought that section IX applied since that's what the title says in the table of contents, but that section applies only to initial deferral elections (even the title changes).

[Guest JM123]

I agree. I was hoping to treat it as an impermissible ability to accelerate under VII.D.

[Guest Luzifull]

Ee, I agree, I hope that each will be tenable.

[Guest ailiah]

Yeah right...