Maximum Payment Amount. The term "Maximum Payment Amount" means a monetary amount that is approximately equal to the tax the Service could collect upon plan disqualification and is the sum for the open taxable years of the:
Appears in 16 contracts
Samples: Employee Plans Compliance Resolution System, Revenue Procedure, Revenue Procedure
Maximum Payment Amount. The term "Maximum Payment Amount" ” means a monetary amount that is approximately equal to the tax the Service could collect upon plan disqualification as a result of the 403(b) Failure and is the sum for the open taxable years of the:
Appears in 8 contracts
Samples: Revenue Procedure, Closing Agreements, Revenue Procedure
Maximum Payment Amount. The term "“Maximum Payment Amount" ” means a monetary amount that is approximately approxi- mately equal to the tax the Service could collect upon plan disqualification and is the sum for the open taxable years of the:
Appears in 2 contracts
Samples: Closing Agreements, Revenue Procedure
