Can someone point me to the code section that says you are subject to a 6% excise tax for an ineligible rollover?

(Participant rolled entire 401k account before RMD was taken, and I need to show someone that there is an excise tax if the amount is not removed)

Thanks!

IRC § 4973

what is the excess amount?

If the participant received his entire account balance before the MRD date how is that an excess contribution since the MRD is not due until either 12/31 or 4/1 of the year following the year in which age 70 1/2 is attained? See Reg 1.401(a)(9)-5 Q/A1(c).

He didn't receive his balance; his IRA did. The amount due to the RMD is an ineligible rollover amount, so it needs to be pulled out. If it is not pulled out before the individuals tax filing date, I think there is a 6% excise tax on that amount (not sure about the earnings).

I do believe there is no 50% excise tax since a correct 1099 will be issued from the plan, and the money did get removed (1.401(a)(9)-7 Q-1)