Fillable REFUND REQUEST IMPORTANT INFORMATION TYPES OF ... - tiaacref
REFUND REQUEST IMPORTANT INFORMATION
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TYPES OF REFUNDS
Mistake of Fact A contribution made in error can be refunded to the institution only if the reason for the error is clerical in nature (see Revenue Ruling 91-4), keeping in mind that the IRS has not defined a mistake of fact but the general belief is that this type of error should be narrowly construed. The refund to the institution generally must...
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