Regulations and guidance for favorable correction methods
The Secretary shall by regulations or other guidance of general applicability prescribe—
(A)#
the deadline for making a corrective allocation of matching contributions required by paragraph (2)(B)(ii),
(B)#
the content of the notice required by paragraph (2)(B)(iv),
(C)#
the manner in which the amount of the corrective allocation under paragraph (2)(B)(ii) is determined,
(D)#
the manner of adjustment to account for earnings on matching contributions under paragraph (2)(B)(ii), and
(E)#
such other rules as are necessary to carry out the purposes of the subsection.