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Does anyone know how correcting under PTE 2002-51 works. I am finding text on this topic "lacking".

From what I gather, if the 5330 tax is less than $100 and the late deposits were made within 180 days, you only need to have a copy of the "unfiled" Form 5330 proving tax is under $100 and provide a notice to employees. It also seems that you may not have to even do the notice.

Anyway, I seem to have a serious mental block on this topic, so any help is appreciated.

Having braved the blizzard, I take a moment to contemplate the meaning of life. Should I really be riding in such cold? Why are my goggles covered with a thin layer of ice? Will this effect coverage testing?

QPA, QKA

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