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Korinna, age 78, forgot to take her 2021 required minimum distribution (RMD). Her account balance on December 31, 2020, was $165,000. What is her excess

Korinna, age 78, forgot to take her 2021 required minimum distribution (RMD). Her account balance on December 31, 2020, was $165,000. What is her excess accumulations penalty?

$450

$750

$3,750

$7,500

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