increasing the awareness and knowledge of small employers concerning the availability and use of the program;

taking into account special concerns and circumstances that small employers face with respect to compliance and correction of compliance failures;

extending the duration of the self-correction period under the Self-Correction Program for significant compliance failures;

expanding the availability to correct insignificant compliance failures under the Self-Correction Program during audit; and

assuring that any tax, penalty, or sanction that is imposed by reason of a compliance failure is not excessive and bears a reasonable relationship to the nature, extent, and severity of the failure.