Assertion: dol | /r/CapableOf | reduce the penalty
Facets:
Source sentences:
text: The DOL will, however, reduce the penalty by the amount of any excise tax that the plan sponsor must pay because of a prohibited transaction under Section 4975 of the Code, as discussed below.
text: The DOL will, however, reduce the penalty by the amount of any excise tax that the plan sponsor must pay because of a prohibited transaction under Section 4975 of the Code, as discussed below.