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IRS Rules Restorative Payments to Pension Trusts Are Non-Deductible But Don't Count Towards Sec. 415
Internal Revenue Service [IRS] 
[Official Guidance] June 26, 2002
Revenue Ruling 2002-45. Excerpt: A payment made to a qualified defined contribution plan is not treated as a contribution to the plan ... if the payment is made to restore losses to the plan resulting from actions by a fiduciary for which there is a reasonable risk of liability for breach of a fiduciary duty under Title I of [ERISA] and plan participants who are similarly situated are treated similarly with respect to the payment.
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