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 17 contracts
Sources: 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 9 contracts
Sources: Revenue Procedure, Revenue Procedure, Closing Agreements
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
Sources: Closing Agreements, Revenue Procedure