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Posted

The excise tax for funding deficiencies as referenced in the Form 5330 refer to section 412. If a funding deficiency shows up on a Schedule SB, it is no longer under 412.

THe question is - do we still have to file a 5330 for the 10% excise tax on the deficiency?

Posted

Change of terminology, not substance.

See IRC 4971(a)(1).

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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