of Labor shall treat any such failure which is so self-corrected under subsection (a) as meeting the requirements of the Voluntary Fiduciary Correction Program of the Department of Labor if, with respect to the violation of the fiduciary standards of the Employee Retirement Income Security Act of 1974, there is a similar loan error eligible for correction under EPCRS and the loan error is corrected in such manner. (c) EPCRS for IRAs The Secretary shall expand the EPCRS to allow custodians of individual retirement plans (as defined in section 7701(a)(37) of the Internal Revenue Code of 1986) to address eligible inadvertent failures for which the owner of an individual retirement plan (as so defined) was not at fault, including (but not limited to)— (1) waivers of the excise tax which would otherwise apply under section 4974 of the Internal Revenue Code of 1986, (2) under the self-correction component of the EPCRS, 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 EPCRS to allow plans to which such system applies and custodians and owners of individual retirement plans to self-correct, without an excise tax, any eligible 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 EPCRS to provide additional safe harbor means of correcting eligible inadvertent failures described in subsection (a), including safe harbor means of calculating