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| Waiver of 401(a)(9) Penalties for Employee-Owner Under VCP BenefitsLink Message Boards  June 10, 2021 "Schedule H to the Form 14568 requires an explanation as to why the IRS should waive penalties under 4974 in the case of an employee-owner who failed to take RMDs on schedule. What are the circumstances that would qualify here? I am not sure why you need an explanation specifically for an employee-owner and not anyone who doesn't take an RMD." |
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