"This publication explains: What to do if you agree to the proposed plan disqualification [and] steps to take to appeal to the IRS Office of Appeals if you don't agree with the examination findings. These instructions apply to proposed actions in a revocation letter, nonqualification letter or discrepancy adjustment report for: [1] Form 5500-series annual return of employee benefit plans information examinations relating to: Revocations ... [and] Nonqualifications ... [2] Form 1040/1120 Income tax discrepancy adjustments resulting from these revocations or nonqualifications ... [3] Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, for minimum funding deficiencies, prohibited transactions and other employee plans excise taxes ... and [4] Form 990-T, Exempt Organization Business Income Tax Return, reporting the unrelated business income tax liability of the employee plan's trust."

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