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 only if all of the Operational Failures are insignificant in the aggregate. Operational Failures that have been corrected under APRSC in section 9, the VCR program in section 10, Walk- in CAP in section 11 or TVC in section 11 are not taken into account for purposes of determining if Operational Failures are insignificant in the aggregate.
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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 only if all of the Operational Failures are insignificant in the aggregate. Operational Failures that have been corrected under APRSC in section sec- tion 9, the VCR program in section 10, Walk- Walk-in CAP in section 11 or TVC in section sec- tion 11 are not taken into account for purposes pur- poses of determining if Operational Failures Fail- ures are insignificant in the aggregate.
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Sources: Closing Agreements
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 only if all of the Operational Failures are insignificant in the aggregate. Operational Failures that have been corrected under APRSC in section 9, the VCR program in section 10, Walk- Walk-in CAP in section 11 or TVC in section 11 are not taken into account for purposes of determining if Operational Failures are insignificant in the aggregate.
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Sources: Rev. Proc. 2000 16