Okla. Admin. Code § 590:40-7-47
Current through Vol. 42, No. 8, January 2, 2025
If there is an Annual Addition in excess of the limitation under Code Section 415(c) as set forth in this Part 11 or 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).
Okla. Admin. Code § 590:40-7-47