Internal Revenue Bulletin:  2006-29 

July 17, 2006 

EMPLOYEE PLANS


Table of Contents

Rev. Rul. 2006-38 Rev. Rul. 2006-38

Prohibited transactions; first tier excise tax calculations. This ruling describes how the amount involved is calculated with respect to the section 4975 prohibited transaction excise tax if an employer does not timely pay elective deferrals to a qualified plan.


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