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Posted

Does anyone know if there is a statute of limitations on uncorrected prohibited transactions? We have failures going back to 1998 and plan to fully correct. Must we also file IRS Form 5330 for each of these years?

Posted

Under IRC 6501 a 3yr S/l begins when the form reporting the PT is filed with the IRS. If no form reporting the PT is filed there can be no commencement of the S/l.

mjb

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