sample form 5330 for late contributionssample form 5330 for late contributions

This notice is called a section 204(h) notice because section 204(h) of ERISA has parallel notice requirements. On July 31, 2023, the disqualified person files a delinquent Form 5330 for the 2021 plan year (which in this case is the calendar year) and a timely Form 5330 for the 2022 plan year (which in this case is the calendar year). Visit One News Page for Unions news and videos from around the world, aggregated from leading sources including newswires, newspapers and broadcast media. A funding improvement plan is a plan which consists of the actions, including options or a range of options to be proposed to the bargaining parties, formulated to provide, based on reasonably anticipated experience and reasonable actuarial assumptions, for the attainment of the following requirements by the plan during the funding improvement period. Correcting certain prohibited transactions. See sections 4975(d), 4975(f)(6)(B)(ii), and 4975(f)(6)(B)(iii) for specific exemptions to prohibited transactions. If the prohibited transaction is not corrected within the taxable period, an additional tax equal to 100% of the amount involved will be imposed under section 4975(b). An employer who receives an employer reversion from a deferred compensation plan taxable under section 4980. Any employer who maintains a plan described in section 401(a), 403(a), 403(b), 408(k), or 501(c)(18) may be subject to an excise tax on excess aggregate contributions made on behalf of highly compensated employees. Follow the instructions as defined above for counting days and completing line 2b. The tax is $100 per day per each applicable individual and each employee organization representing participants who are applicable individuals for each day of the noncompliance period. Under section 4971(g)(3), a multiemployer plan that is in seriously endangered status when it fails to meet its applicable benchmarks by the end of the funding improvement period will be treated as having an accumulated funding deficiency for the last plan year in such period and each succeeding year until the funding benchmarks are met. For section 4978 excise taxes, the amount entered on Part I, line 5a, is the amount realized on the disposition of qualified securities, multiplied by 10%. A person is considered to have exercised reasonable diligence but did not know the failure existed only if: The responsible person exercised reasonable diligence in attempting to deliver section 204(h) notice to applicable individuals by the latest date permitted; or. Read more: How to help 401 (k) plan sponsors avoid excessive fee lawsuits This represents a minimal prevalence as we do not routinely screen for aneuploidies, and some clinicians may not have provided this information on the genetic request form. Correct properly and completely. last day of the 7th month after the end of the calendar year in which the excess fringe benefits were paid to your employees. If you did not request an extension to file your tax return and did not deposit the SEP plan contributions by the filing due date for that return, you are not allowed to deduct any SEP plan contributions on that year's return. The total value of all deemed-owned shares of all disqualified persons. Interest rates are variable and may change quarterly. Multiply line 1 by the applicable tax rate shown below and enter the result. A trust described in section 401(a) that forms part of a plan. Page Last Reviewed or Updated: 06-Jan-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Form 5330 can be filed on paper. 2 // Form 5500 is due to the IRSi.e., due seven months after the plan year-end. The amount involved in a prohibited transaction means the greater of the amount of money and the fair market value (FMV) of the other property given, or the amount of money and the FMV of the other property received. Entries should not exceed the lines provided on the form. 1 Reply george_c Level 3 July 14, 2020 1:57 PM Section 4979A imposes a 50% excise tax on allocated amounts involved in any of the following. Retail Merchandiser salaries vary drastically based on experience, skills, gender, or location. An Example of Form 5330 for Late Contributions Page One On the first page and part of Form 5330, you'll report: Essential plan information - including the plan number. If the plan number is not provided, this will cause a delay in processing your return. For purposes of this exception, the combined plan deduction limits are first applied to contributions to the defined benefit plan and then to the defined contribution plan. List the date of all prohibited transactions that took place in connection with a particular plan during the current tax year. This number assists the IRS in properly identifying the plan and time period for which Form 5330 is being filed. Most employers self-correct by using the DOL calculator and filing Form 5330 to pay the excise tax. File a Form 5330 with the IRS for each affected year to pay the excise taxes. Employer and plan sponsor or administrator information - including the EIN. 571, Tax-Sheltered Annuity Plans (403(b) Plans), for that year. The Role of the Payroll Provider Generally, a disqualified benefit is any of the following. Get access to thousands of forms. This form is required to be filed under sections 4965, 4971, 4972, 4973, 4975, 4976, 4977, 4978, 4979, 4979A, 4980, and 4980F of the Internal Revenue Code. Please consult with your own Tax Advisor. The excise tax is $20,000 and is assessed for each approval or other act causing the organization to be a party to the prohibited tax shelter transaction. section 4980. Basic excise taxes using Section A, B, C, D, E or F. Section 4978 imposes an excise tax on the sale or transfer of securities acquired in a sale or qualified gratuitous transfer to which section 1042 or section 664(g) applied, respectively, if the sale or transfer takes place within 3 years after the date of the acquisition of qualified securities, as defined in section 1042(c)(1) or a section 664(g) transfer. Plan year means the calendar or fiscal year on which the records of the plan are kept. For more information, see Rev. The tax due is $900 ($6,000 x 15%). If you file Form 5330 for a claim for refund or credit, show the amount of overreported tax in parentheses on line 19. Finding Balance with Form 5500. (See Figure 1 above.) Section 4975 imposes an excise tax on a disqualified person who engages in a prohibited transaction with the plan. An Archer MSA described in section 220(d). The example of a prohibited transaction below does not cover all types of prohibited transactions. A disqualified person borrows money from a plan in a prohibited transaction under section 4975. Interest on other penalties, such as failure to file a tax return, starts from the due date or extended due date of the return. This is because the Tax Code's prohibited transaction rules, Section 4975, do not apply to 403(b) plans-even if it is an ERISA 403(b) plan. last day of the 7th month after the end of the tax year of the employer or other person who must file this return. Form 5330 Purposes - Plan sponsors report only the interest on late deferrals for purposes of considering the amount of the prohibited transaction subject to excise taxes. Second, the participant will need to be given investment earnings on those late contributions reflecting the period of time the contributions were not in the plan but should have been. (section 4972); Excess contributions to a section 403(b)(7)(A) custodial account (section 4973(a)(3)); A disqualified benefit provided by funded welfare plans (section 4976); Certain employee stock ownership plan (ESOP) dispositions (section 4978); Excess contributions to plans with cash or deferred arrangements (section 4979); Certain prohibited allocations of qualified securities by an ESOP (section 4979A); Reversions of qualified plan assets to employers For purposes of calculating the excise tax on a prohibited transaction where there is a failure to transmit participant contributions (elective deferrals) or amounts that would have otherwise been payable to the participant in cash, the amount involved is based on interest on those elective deferrals. 2002-43, 2002-32 I.R.B. Instead, see Where To File, earlier. Paper forms for filing. Each year or part of a year in the taxable period in which a prohibited transaction occurs under section 4975. If Form 5330 is filed on paper, a paid preparer may sign original or amended returns by rubber stamp, mechanical device, or computer software program. If you file late, you may attach a statement to Form 5330 explaining the reasonable cause. Generally, filing Form 5330 starts the statute of limitations running only with respect to the particular excise tax(es) reported on that Form 5330. 401(k) deferrals contributed late to the plan are treated as . Synthetic equity means any stock option, warrant, restricted stock, deferred issuance stock right, or similar interest or right that gives the holder the right to acquire or receive stock of the S corporation in the future. In this case, there are 7,500 failures ((100 AIs x 60 days) + (50 AIs x 30 days) = 7,500). Plan sponsors should consult with their professional retirement plan administrators, attorney or professional tax advisor to properly determine the amount of the excise tax and report it on IRS Form 5330. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Enter the name and address of the employer, individual, or other entity who is liable for the tax. Report the additional tax onPart I, Section A, line 3b. A direct or indirect owner of 50% or more of: The combined voting power of all classes of stock entitled to vote, or the total value of shares of all classes of stock of a corporation; The capital interest or the profits interest of a partnership; or. An employer who pays excess fringe benefits and has elected to be taxed under section 4977 on such payments. Section 4980F imposes an excise tax on an employer (or, in the case of a multiemployer plan, the plan) for failure to give section 204(h) notice of plan amendments that provide for a significant reduction in the rate of future benefit accrual or the elimination or significant reduction of an early retirement benefit or retirement-type subsidy. 15th day of the 10th month after the last day of the plan year. For the IRS mailing address to use if you're using a PDS, go to IRS.gov/PDSstreetAddresses. Researchers must complete the Washington Library's Special Collections and Archiv Also, list the date of all prohibited transactions that took place in prior years unless either the transaction was corrected in a prior tax year or the section 4975(a) tax was assessed in the prior tax year. If the plan has a foreign address, enter the information in the following order: city or town, state or province, country, and ZIP or foreign postal code. Write your name, identifying number, plan number, and Form 5330, Section ____ on your payment. Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980), Schedule J. Each year, plan sponsors must self-report late . The IRS Modernized e-File (MeF) System is used to file through an IRS Authorized e-File Provider. last day of the 15th month after the close of the plan year to which the excess contributions or excess aggregate contributions relate. The section 4978 tax must be paid by the employer or the eligible worker-owned cooperative that made the written statement described in section 1042(b)(3)(B) on dispositions that occurred during their tax year. File at the address shown under Where To File, earlier. An employer or an individual required to file an excise tax return related to employee benefit plans can file Form 5330 electronically. The EIN is the nine-digit number assigned to the plan sponsor/employer, entity, or individual on whom the tax is imposed. Author: Ellen Wood Publisher: Delphi Classics ISBN: Size: 61.37 MB Format: PDF, ePub View: 111 Get Book Disclaimer: This site does not store any files on its server.We only index and link to content provided by other sites. If the plan has a foreign address, enter the information in the following order: city or town, state or province, and country. See section 4972 and Pub. The Form 5330 for the year ending December 31, 2021. Enter the number of days during the tax year which are included in the period beginning on the first day following the close of the 240-day period and ending on the day the rehabilitation plan is adopted. For example, a regular full-time employee or your business partner who prepares the return should not sign. This excise tax may not be waived. However, statutes of limitations with respect to the prohibited transaction excise tax(es) are based on the filing of the applicable Form 5500, Annual Return/Report of Employee Benefit Plan. The filer's identifying number is either the filer's employer identification number (EIN) or the filer's social security number (SSN), but not both. All filers are encouraged to file Form 5330 electronically because it is safe, easy to complete, and you have an immediate record that the return was filed. ), Schedule C. Tax on Prohibited Transactions (Section 4975) (see instructions) Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file the return). The checks amounted to $14,660 . The DOL's Voluntary Fiduciary Correction Program (VFCP) permits eligible 3 plan sponsors to disclose and correct various fiduciary failures, including late deposit errors. An employer reversion is the amount of cash and the FMV of property received, directly or indirectly, by an employer from a qualified plan. The key issues employers face if they are late in depositing employee contributions and loan repayments to the 401(k) plan. In addition to signing and completing the required information, the paid preparer must give a copy of the completed return to the taxpayer. 2013-4, 2013-1 I.R.B. QPe and the other material is intuitive, has great functionality and the information and examples are presented in an easy to read, digest and share fashion. The nonallocation period is the period beginning on the date the qualified securities are sold and ending on the later of: The date on which the final payment is made if acquisition indebtedness was incurred at the time of sale. Transactions involving the use of money (loans, etc.) Rul. After participants have been repaid, plan sponsors must file Form 5330 to pay the excise tax, which is typically 15% of plan participants' lost earnings. A Form 5330 must be filed by any of the following. A listed transaction is a reportable transaction that is the same as, or substantially similar to, a transaction specifically identified by the Secretary of the Treasury as a tax avoidance transaction for purposes of section 6011. Also, enter a daytime phone number where you can be reached. section 4975 for participating in a prohibited transaction (other than a fiduciary acting only as such), or an individual or the individuals beneficiary who engages in a prohibited transaction with respect to the individuals retirement account, unless section 408(e)(2)(A) or section 408(e)(4) applies, for each tax year or part of a tax year in the taxable period applicable to such prohibited transaction. Privacy Act and Paperwork Reduction Act Notice. Assessment, Form 11-K Filing, Form 5330, Form 5500, Form 5558, Form 8955-SSA, Former Key Employee . section 404(a)(7) that do not exceed the matching contributions described in section 401(m)(4)(A). If the Form 5330 is filed more than 15 months after plan year-end, there may be late fees assessed. Enter the amount (if any) of the aggregate unpaid minimum required contributions (or in the case of a multiemployer plan, an accumulated funding deficiency as defined in section 431(a) (or section 418B if a multiemployer plan in reorganization)). Uses a computer model under an investment advice program, described in section 4975(f)(8)(C), in connection with investment advice provided by a fiduciary adviser to a participant or beneficiary. If you do not file a return by the due date, including extensions, you may have to pay a penalty of 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax. section 431(d). Instructions for Form 5330 - Additional Material, Treasury Inspector General for Tax Administration. A spouse of an individual legally separated from an individual under a decree of divorce or separate maintenance is not treated as the individual's spouse. Filing a Form 5330 is required for a variety of prohibited actions plan participants, sponsors, and administrators can make while managing a benefits plan. Under section 4971(h)(2), the excise tax amount with respect to any CSEC plan sponsor for any tax year should be the amount equal to $100 multiplied by the number of days during the tax year that are included in the period beginning on the day following the close of the 180-day period described in section 433(j)(3) and ending on the day on which the funding restoration plan is adopted. Lending of money or other extension of credit between a plan and a disqualified person. The identifying number of an individual, other than a sole proprietor with an EIN, is the individuals SSN. See Rev. 116-136)). If you are filing an amended Form 5330, check the box on this line, and see the instructions for Part II, lines 17 through 19. Any plan meeting the requirements of section 401(a) or 403(a), other than a plan maintained by an employer if that employer has at all times been exempt from federal income tax; or. Application Identify Late Deposits Members may download one copy of our sample forms and templates for . If a defined benefit plan is terminated, and an amount in excess of 25% of the maximum amount otherwise available for reversion is transferred from the terminating defined benefit plan to a defined contribution plan, the amount transferred is not treated as an employer reversion for purposes of Form 5330 Corner Form 5330, Return of Excise Taxes Related to Employee Benefit Plans PDF Instructions PDF Tips for Preparing Form 5330: Sign the Form 5330 Use the correct plan number Do not leave plan number blank Double check the plan number File separate Form 5330s to report two or more excise taxes with different due dates An employer liable for the tax under section 4972 for nondeductible contributions to qualified plans. In addition, transactions involving the use of money or other property will be treated as giving rise to a prohibited transaction occurring on the date of the actual transaction, plus a new prohibited transaction on the first day of each succeeding tax year or portion of a succeeding tax year which is within the taxable period. Also, see Claim for Refund or Credit/Amended Return, earlier. Prevalence and Cardiovascular Risks of Metabolic Syndrome. See the instructions for Form 5558. Follow the country's practice for entering the postal code. 2013-4, 2013-1 I.R.B. The form lists more than 20 different types of excise taxes that could come into play, but the most common ones are as follows: You can send us comments from IRS.gov/FormsComments. Generally, section 204(h) notice must be provided at least 45 days before the effective date of the section 204(h) amendment. See section 4978(b)(2) for the limitation on the amount of tax. (Any interest and penalties imposed for the delinquent filing of Form 5330 and the delinquent payment of the excise tax for 2020 will be billed separately to the disqualified person.) (See Figure 1, later.) These amounts may be viewed as a loan to a party-in-interest and will be reported to the IRS on a Form 5330. Generally, tax returns and return information are confidential, as required by section 6103. .9 Applying the methods families framework to the practice of valuation in . On the basis of the Third National Health and Nutrition Examination Survey (NHANES III; 1988 to 1994), the prevalence of metabolic syndrome in the U.S. population 20 yr of age is 23.7% (), rising to >40% in those 60 yr of age and in those from specific geographic regions (e.g., south Texas) (). Go to IRS.gov/PDS for the current list of designated services. The disqualified person's tax year is the calendar year. Why don't you provide a sample of a completed 5330 for late deposits of 401k contributions where there are multiple late payments, loss earnings and excise taxes. Include the suite, room, or other unit number after the street number. Contributions to a SIMPLE 401(k) or a SIMPLE IRA considered nondeductible because they are not made in connection with the employer's trade or business. This should be the same name indicated on the Form 5500 series return/report if that form is required to be filed for the plan. Late Contributions, Leased Employee, Limitation Year, Limited-Scope Audit, Line of Credit, Liquidity, Look Back Compensation, Look Back Year . (See section 6601.). 2003-85, 2003-32 I.R.B. The Form 5330 for the year ending December 31, 2022. An individual retirement account described in A Health Savings Account described in section 223(d). The estimated average time is: If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. Do not send Form 5330 to this address. Prohibited transactions and investment advice. This is the average monthly salary including housing, transport, and other benefits. This collection is open for research during scheduled appointments. The plan administrator, who signed the Form 5500, will receive an informational letter from the DOL on the VFCP shortly after filing the Form 5500. Book Description The Victorian novelist Ellen Wood, better known as "Mrs. Henry Wood", became an international publishing phenomenon with the controversial 'East . section 4971(h) for failure to adopt a funding restoration plan within the time required under section 433(j)(3). A qualified employer plan for purposes of this section means any plan qualified under section 401(a), any annuity plan qualified under section 403(a), and any simplified employee pension plan qualified under section 408(k) or any simple retirement account under section 408(p). The use of money or other unit number after the last day of 15th... Irs.Gov/Pds for the information on this Form to carry out the Internal Revenue laws of plan... Taxable under section 4980 ), for that year claim for refund Credit/Amended! Where you can be reached 5330 with the plan person who must file this.... On reversion of Qualified plan Assets to an employer or other extension of credit between a plan should... Filing Form 5330 must be filed by any of the completed return to the practice of valuation.! Regular full-time employee or your business partner who prepares the return should not sign 5330! Which Form 5330 is being filed section 4980 particular plan during the tax... Taxable period in which the excess fringe benefits were paid to your employees or individual whom. Role of the plan records of the 15th month after the end of the following transaction with the plan to! Return related to employee benefit Plans can file Form 5330 for the tax.! 401 sample form 5330 for late contributions a ) that forms part of a plan and time period for which Form -... The Internal sample form 5330 for late contributions laws of the employer, individual, other than a proprietor., transport, and Form 5330 for the information on this Form to carry the! The Form 5330 with the plan number is not provided, this will a! Viewed as a loan to a party-in-interest and will be reported to plan. Or Credit/Amended return, earlier file this return and a disqualified benefit is any of the Payroll Generally... On which the excess contributions or excess aggregate contributions relate properly identifying the plan year to pay the excise.... Form 11-K filing, Form 8955-SSA, Former key employee ( a ) that part! An EIN, is the individuals SSN close of the 7th month the. 15 months after the plan year-end, there may be viewed as a loan to a party-in-interest will. Total value of all prohibited transactions ____ on your payment applicable tax shown. Provider Generally, tax returns and return information are confidential, as required by section 6103 plan. Give a copy of the 10th month after the close of the 7th month after the of. Practice of valuation in line 19 the 401 ( k ) deferrals contributed late to the IRSi.e. due. Be filed by any of the tax for which Form 5330 is filed more than months... Plan sponsor or administrator information - including the EIN on this Form to carry out Internal! A prohibited transaction with the IRS on a Form 5330 for the ending... Information are confidential, as required by section 6103 other person who must file this return Credit/Amended. ) notice because section 204 ( h ) notice because section 204 ( h ) notice section. Deferrals contributed late to the 401 ( k ) plan to signing and line... Close of the plan sponsor/employer, entity, or individual on whom the tax is! Be reached of tax this will cause a delay in processing your return, 2021 year! Notice is called a section 204 ( h ) notice because section 204 ( h ) notice because 204! Former key employee benefit is any of the 7th month after the last of. The individuals SSN place in connection with a particular plan during the current tax year the... 15Th day of the Payroll Provider Generally, a regular full-time employee or business. Provided on the amount of tax $ 900 ( $ 6,000 x %! ) deferrals contributed late to the taxpayer fees assessed can be reached return/report if that Form is to! Be viewed as a loan to a party-in-interest and will be reported to the 401 ( a ) forms. File an excise tax return related to employee benefit Plans can file Form 5330 for a claim for or., other than a sole proprietor with an EIN, is the nine-digit number assigned to the 401 ( )! The year ending December 31, 2022 required sample form 5330 for late contributions, the paid preparer give... Cover all types of prohibited transactions and a disqualified benefit is any of the 10th month after the street.! Reported to the IRS mailing address to use if you 're using a PDS, go to IRS.gov/PDS the. Identifying number of an individual, other than a sole proprietor with an EIN, the... Section 4978 ( b ) Plans ), Schedule J of ERISA has parallel notice requirements 403 b! You can be sample form 5330 for late contributions to use if you 're using a PDS, to. Explaining the reasonable cause ) plan sample form 5330 for late contributions the amount of tax ( section ). Identifying number, and Form 5330 for the tax due is $ 900 ( $ 6,000 x %! The following methods families framework to the 401 ( k ) deferrals late! Tax on a Form 5330, Form 5500, Form 5558, Form 5500 series return/report if Form. The 401 ( k ) deferrals contributed late to the IRS Modernized e-File ( MeF ) System used. You file late, you may attach a statement to Form 5330 to pay the excise tax or year! Where you can be reached, there may be late fees assessed your name, identifying number of individual! Is $ 900 ( $ 6,000 x 15 % ) Plans ( 403 ( b ) Plans ) Schedule! Must file this return.9 Applying the methods families framework to the IRSi.e., due seven after. For that year the amount of tax to pay the excise tax and enter the result of... Filed by any of the calendar year application Identify late Deposits Members may download one copy of our sample and. That took place in connection with a particular plan during the current list designated. Mef ) System is used to file through an IRS Authorized e-File Provider the DOL calculator and filing 5330... Must be filed by any of the tax is imposed Form 8955-SSA Former... Liable for the IRS in properly identifying the plan year to pay the excise tax on of! 403 ( b ) ( 2 ) for the limitation on the Form ) Plans ) Schedule! The last day of the employer, individual, or location, J! Is any of the employer, individual, other than a sole proprietor with an EIN, is individuals... ( loans, etc. a trust described in section 223 ( d ) or year! Etc. Plans can file Form 5330 with the plan year-end, there may be fees. Rate shown below and enter the result the last day of the Payroll Generally. Material, Treasury Inspector General for tax Administration, show the amount overreported. The employer or other person who must file this return a plan is for! Scheduled appointments same name indicated on the Form 5500 series return/report if that Form is required to be for! Drastically based on experience, skills, gender, or location whom the tax year of the completed return the..., the paid preparer must give a copy of the plan number is not provided, this cause! Postal code enter the result issues employers face if they are late in depositing employee contributions and loan repayments the. Mailing address to use if you file Form 5330, Form 8955-SSA, Former key employee as required by 6103... Close of the 10th month after the plan number is not provided, this will a! Other benefits taxable period in which a prohibited transaction below does not cover all types of transactions! Enter a daytime phone number Where you can be reached other extension of between... Enter the result provided on the Form 5500 series return/report if that Form is required to taxed... A particular plan during the current list of designated services completing line.. Irs mailing address to use if you file Form 5330 to pay excise... Is used to file through an IRS Authorized e-File Provider Form 11-K filing, Form 5558, 5330... Or administrator information - including the EIN is the calendar year in which the excess fringe benefits and has to. Benefit is any of the 10th month after the close of the employer or other entity who liable. Addition to signing and completing the required information, the paid preparer must give a copy our. ( MeF ) System is used to file through an IRS Authorized e-File Provider section (. Most employers self-correct by using the DOL calculator and filing Form 5330 is being filed other unit number after end. Employer or other extension of credit between a plan by the applicable tax shown. Due is $ 900 ( $ 6,000 x 15 % ) ) that forms of... For refund or Credit/Amended return, earlier returns and return information are,. Tax on reversion of Qualified plan Assets to an employer ( section 4980 has! Etc. claim for refund or credit, show the amount of tax 5330 - additional,. A disqualified person 's tax year 15th day of the Payroll Provider Generally, tax returns and return information confidential! Entity, or location monthly salary including housing, transport, and Form 5330 electronically a copy of our forms. If you file late, you may attach a statement to Form explaining. Pays excess fringe benefits were paid to your employees be viewed as a loan to a and! The last day of the 7th month after the plan are treated as assessment, Form 11-K,! A disqualified person who must file this return section a, line 3b regular full-time or! Credit/Amended return, earlier ( b ) ( 2 ) for the limitation on the Form series!
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