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Applying the 2½-Month Date for Corrective Distributions
FIS Relius Link to more items from this source
[Guidance Overview]
Mar. 12, 2008
Excerpt: As March 15 approaches, questions have arisen regarding whether plan administrators have until Monday, March 17, 2008, to complete corrective distributions of excess contributions and excess aggregate contributions, in order to avoid the application of the 10% excise tax under Code §4979(a), since March 15 falls on a Saturday.

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