wmbenefits

As I read the definition of "Excess Allocation" in EPCRS 5.01(3)(b), it is one type or variety of Excess Amount - "'Excess Allocation' means an Excess Amount for which the Code or regulations do not provide any corrective mechanism." Since the $250 Small Excess Amount exception applies to any "Excess Amount" without exclusion, presumably it applies to Excess Allocation-type Excess Amounts.