The deferrals are deductible the year paid. I understand that, I think.

The excise tax is not deductible: Correct?

How about if an amount equal to the excise tax is paid into the plan as a gain instead of paying the excise tax: Deductible?

The lost earnings put into the Plan: Deductible?

The fee for my time filing VFCP application: Deductible?

Can anyone think of any other costs?