There is no good reason to keep an empty and therefore valueless section. Such sections should be removed.
Noncompliant code example
FIRST SECTION.
MOVE A TO B.
SECOND SECTION. *> Noncompliant; empty
THIRD SECTION.
someParagraph.
DISPLAY B.
Compliant solution
FIRST SECTION.
MOVE A TO B.
THIRD SECTION.
someParagraph.
DISPLAY B.
