to implement a self-correction. (b) Loan error The Secretary of Labor shall treat any loan error corrected pursuant to subsection (a) as meeting the requirements of the Voluntary Fiduciary Correction Program of the Department of Labor. (c) EPCRS for IRAs The Secretary shall expand the Employee Plans Compliance Resolution System to allow custodians of individual retirement plans to address inadvertent errors for which the owner of an individual retirement plan was not at fault, including (but not limited to)— (1) waivers of the excise tax that would otherwise apply under section 4974 of the Internal Revenue Code of 1986