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Participant received a single life annuity payment for several years from a qualified plan. 1099-R incorrectly indicated that the annuity payment was eligible for tax-free rollover and the payments were made to the IRA.  Does anyone have any experience correcting this type of error?  Does it fall under EPCRS somewhere? It seems like there will be an excise tax issue on the excess contributions unless they can be waived under EPCRS.

Thanks.

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