Assertion: plan | /r/CapableOf | reclassify regular contributions
Facets:
value: following the failed test
type: TEMPORAL
value: by march 15 of the year
type: TEMPORAL
value: as catch-up contributions
type: OTHER
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.