EMPLOYEE PLANS

Internal Revenue Bulletin 2006-29 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2006–38, page 80. 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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▸Contents — Internal Revenue Bulletin 2006-29

Internal Revenue Bulletin 2006-29

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