"Under IRS-approved correction procedures, employers may amend noncompliant arrangements to provide either: that the payment will be made only on the last day of the specified period for executing and not revoking a release (e.g., payment will be made on the 60th day following the employee's separation from service regardless of when the terminated employee delivers the executed release to the employer); or that if the specified payment period (e.g., within 60 days after the employee's separation from service) straddles two tax years of the employee, the payment must be made in the later of those tax years."