Assertion: plan | /r/CapableOf | send taxable distribution
Facets:
value: to the hces
type: TRANSITIVE-OBJECT
Source sentences:
text: A return of excess requires the plan to send a taxable distribution to the HCEs (or reclassify regular contributions as catch-up contributions subject to the annual catch-up limit for those HCEs over 50) by March 15 of the year following the failed test.