I re-read it a couple of times, and I think it actually means you either catch the error right away and correct it according to the rule within 30 days of consummation, or if you find it later (say in an audit 6 months down the road), you correct it within 60 days of finding the error. Whenever you find the error, the correction is the same methodology.
...but I may have to read it a few more times to make sure I've got that right.
What would you do if you knew you could not fail? ~ Dr. R Schuller
My opinion only.