Factors Considered. Except as provided in section 12.01(3) with respect to nonamenders and section 12.01(4) relating to egregious failures, consideration of whether the compliance fee should be equal to, greater than, or less than the presumptive amount will depend on factors relating to the nature, extent, and severity of the failure. These factors include: (a) whether the failure is a failure to satisfy the requirements of □ 401(a)(4), □ 401(a)(26), or □ 410(b),
Appears in 4 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Factors Considered. Except as provided in section 12.01(3) with respect to nonamenders and section 12.01(4) relating to egregious failures, consideration of whether the compliance fee should be equal to, greater than, or less than the presumptive amount will depend on factors relating to the nature, extent, and severity of the failure. These factors include: (a) whether the failure is a failure to satisfy the requirements of □ 401(a)(4), □ 401(a)(26), or □ 410(b),
Appears in 1 contract
Samples: Revenue Procedure