Egregious failures. In cases involving failures that are egregious (as described in section 4.09), (a) the maximum compliance fee applicable to the plan under the chart in 12.01(1) is increased to 40 percent of the Maximum Payment Amount and (b) no presumptive amount applies.
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Samples: www.irs.gov, benefitslink.com, benefitslink.com
Egregious failures. In cases involving failures that are egregious (as described in section 4.094.07), (a) the maximum compliance correction fee applicable to the plan under the chart in 12.01(113.05(1) is increased to 40 percent of the Maximum Payment Amount Amount, and (b) no presumptive amount applies.
Appears in 2 contracts
Samples: www.msbo.org, www.irs.gov
Egregious failures. In cases involving in- volving failures that are egregious (as described de- scribed in section 4.094.07), (a) the maximum compliance correction fee applicable to the plan under the chart in 12.01(113.05(1) is increased in- creased to 40 percent of the Maximum Payment Amount Amount, and (b) no presumptive amount applies.
Appears in 1 contract
Samples: www.unclefed.com
Egregious failures. In cases involving failures that are egregious (as described in section 4.09), (a) the maximum maxi- mum compliance fee applicable to the plan under the chart in 12.01(1) is increased to 40 percent of the Maximum Payment Amount and (b) no presumptive amount applies.
Appears in 1 contract
Samples: www.unclefed.com