Exempt Organizations Technical Guide›TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958›Table of Contents

C. Excess Benefit Transaction

0224 Publ 5835 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(1) After determining a transaction involves an ATEO and a disqualified person, an

examiner must evaluate the transaction itself to determine if the disqualified person has received an excess benefit.

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0224 Publ 5835 (PDF)

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