The IRS, in support of the general principles underlying recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT), told the Committee that “themes around self-correction and incentives to get it right are just the kind of things we should be focused on.” These remarks were made in response to Committee recommendations made for improving the Employee Plans Compliance Resolution System, and improving government-defined contribution plan compliance. ACT also had made recommendations on charity governance, in addition to a recommendation regarding a presubmission notice, which would be considered the same as an actual voluntary correction program (VCP) filing for a limited time period in order to give the plan sponsor the time to file a complete VCP filing without the concern of an interim audit. Another recommendation involved the establishment of a preapproved plan program oriented to governmental plans, with the extension of the pre-approved plan document program to Section 401(a) defined contribution plans in the near-term, and the further extension of the program to Section 457(b) plans, if possible, as well as to Section 403(b) plans over time.