Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.6662-7&asof=1997-03-31 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.