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EP Examination Process Guide - Puerto Rico Plans FAQs - Are plan sponsors liable for Internal Revenue Code excise taxes?

Plans with an election under ERISA Section 1022(i)(2) and dual-qualified plans are subject to the Internal Revenue Code Sections 4971, 4972, 4974, 4975, 4980 and 4980F excise taxes.

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Page Last Reviewed or Updated: 03-Sep-2013