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0:54
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The 401(k) Liability That Never Makes the Budget — A CFO's 10% Tax Trap
A failed ADP/ACP nondiscrimination test turns into an unbudgeted cash cost: corrective refunds are due within about 2.5 months of year-end, and missing that window triggers a 10% excise tax on every dollar refunded — straight off the P&L. A safe-harbor plan design removes the test entirely, so the liability disappears. New plans can also ...
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