; (2) under the self-correction component of the Employee Plans Compliance Resolution System, waivers of the 60-day deadline for a rollover where the deadline is missed for reasons beyond the reasonable control of the account owner; and (3) rules permitting a nonspouse beneficiary to return distributions to an inherited individual retirement plan described in section 408(d)(3)(C) of the Internal Revenue Code of 1986 in a case where, due to an inadvertent error by a service provider, the beneficiary had reason to believe that the distribution could be rolled over without inclusion in income of any part of the distributed amount. (d) Required minimum distribution corrections The Secretary shall expand the Employee Plans Compliance Resolution System to allow plans to which such system applies and custodians and owners of individual retirement plans to self-correct, without an excise tax, any inadvertent failures pursuant to which a distribution is made no more than 180 days after it was required to be made. (e) Additional safe harbors The Secretary shall expand the Employee Plans Compliance Resolution System (as described in Revenue Procedure 2018–52 or any successor guidance) to provide additional safe harbor means of correcting inadvertent failures described in subsection (a), including safe harbor means of calculating the earnings which must be restored to a plan in cases where plan assets have been depleted by reason of an inadvertent failure. (f) Definitions and special rules (1) Inadvertent failure For purposes of this section— (A) In general Except as provided in subparagraph (B), the term inadvertent failure means a failure that occurs despite the existence of practices and procedures which— (i) satisfy the standards set forth in section 4.04 of Revenue Procedure 2018–52 (or any successor provision)