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New Correction Program for Prohibited Transactions Expected
Thompson Publishing Group 
Mar. 21, 2001
Excerpt: The excise taxes and civil penalties imposed on correcting prohibited transactions have become a disincentive to employer correction, according to Internal Revenue Service (IRS) and Department of Labor (DOL) officials speaking at a recent American Bar Association (ABA) conference. Now both agencies are working together to create a new system to encourage early detection and correction of prohibited transactions by employers, with little or no penalties involved.
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