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How does a prohibited transaction loan get corrected if the participan


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A prohibited transaction occurred when a loan was given to a partner who had an interest of more than 10% in the capital or profits interest of the partnership. If the partner is unable to repay the loan, how can this be corrected? Any creative ideas out there?

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If the plan is not a 401k) plan, then you can deem the loan a distribution. The complete rules are found in the IRS reg's and pronouncements. If the plan is a 401(k) plan, the process has some twists, but these rules are also found in the reg's.

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