nayana-c1.867c992ae9100904cc61c84591adf0f8f863e0387e30f0d0dbc86640e9f50a1a.en.train.83687

The task

What is the excise tax penalty for failing to distribute the required minimum amount from a retirement plan? A. 25 percent of the required minimum amount not distributed for the year B. 50 percent of the required minimum amount not distributed for the year C. 75 percent of the required minimum amount not distributed for the year D. 100 percent of the required minimum amount not distributed for the year Return only the single uppercase letter of the correct option.