In the February 11, 2011, edition of Employee Plan News, the IRS reiterated its process for resolving situations where a Code section 403(b) program has been adopted or maintained by an ineligible plan sponsor, such as an employer that is not a tax-exempt or educational organization. This "eligibility failure" can be corrected under the Voluntary Correction Program (VCP) of the IRS' Employee Plans Compliance Resolution System (EPCRS). The plan sponsor can file a streamlined submission using Appendix F and Schedule 6 to correct the failure.