Okla. Admin. Code § 590:35-15-3

Current through Vol. 42, No. 4, November 1, 2024

Section 590:35-15-3 - Adjustments for excess amount

If there is an Annual Addition in excess of the limitation set forth in this Subchapteror any other excess amount subject to correction under the Employee Plan Compliance Resolutions System (or other similar Internal Revenue Service correction program), such amount will be corrected as permitted under the Employee Plan Compliance Resolutions System (or other similar Internal Revenue Service correction program).

Added at 15 Ok Reg 793, eff 11-12-97 (emergency); Added at 15 Ok Reg 3282, eff 7-13-98; Amended at 29 Ok Reg 507, eff 5-11-12