Excise tax penalty for the final year

[Guest JCao]

The defined benefit plan terminated in 2009 and has already been liquidated in 2009. However, there is an unpaid minimum required contribution still existing in 2009. As a result, 100% excise tax penalty is imposed on the plan sponsor. The plan sponsor is going to apply for waiver of this 100% excise tax penalty. Does the plan sponsor need to pay 10% of excise tax penalty before IRS grants the waiver right now? Should Form 5330 be filed during which the plan sponsor applies for the waiver of excise tax penalty right now? When is the deadline to file Form 5330 for 2009 plan year? What should the plan sponsor do right now to deal with the excise tax penalty right now before IRS grant the waiver?

Thanks

[david rigby]

First, to what year does the excise tax apply?

If 2009, is there really an unpaid minimum?

If prior to 2009, I think the 10% portion of an excise tax cannot be waived (that's the position advocated by the IRS).