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Disqualification of plan


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Guest Katharine Jungkind
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If a plan is disqualified back to its effective date, are the excise taxes for nondeductible contributions applicable? After disqualification, the contributions would not have been made to a qualified plan, so once the income tax consequences are dealt with, can the excise tax be avoided? Will the IRS/DOL impose the excise taxes in any event?

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