Excise tax on Qualified Replacement Plan after 7 years

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Year 7 will be 2024 and based on the MV as of today, it looks like there will still be assets remaining in the QRP. Can someone advise me on what the excise tax will be for any remaining assets that revert back to the ER. Is there anything else I should be advising my client on with respect to this situation? Thank you.


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