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PTCE |
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Now, PTCE 2002-51 provides a de minimis exception to the notice requirements for transactions involving delinquent participant contributions and/or the failure to transmit participant loan repayments for which the excise tax due under IRC Sec. Note: The Department of Labor (DOL) has issued a class exemption PTCE 85-68(115) permitting plans to invest in customer notes of employers. |
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