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(B) the date on which the tax
imposed by subsection (a)(1) is
assessed.
(6) Correction.--The terms “correction”
and “correct” mean, with respect to any
excess benefit transaction, undoing the
excess benefit to the extent possible, and
taking any additional measures necessary to
place the organization in a financial
position not worse than that in which it
would be if the disqualified person were
dealing under the highest fiduciary
standards.
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