Late deferral deposit

[Guest terric]

Can someone point me to a cite where exactly it says that you must file a 5330 for the interest on a late deferral? I know you have to do it, just can't put my hands on it from the dol/irs.

Thanks.

[WDIK]

Do you count the Form 5500 instructions?

See line 4a for Schedule I or Schedule H.

[Guest terric]

The way I am reading the 5500 instructions is that the excise tax must be paid on the "transaction". What I am looking for is something that states that the "transaction" that the excise tax is based on is actually the lost interest not the actual late deferral.

[E as in ERISA]

Look at the instructions for Part IV of the Form 5330 and the example regarding loans

http://www.irs.gov/pub/irs-pdf/i5330.pdf