If the Form 990-T is filed on or before the due date of the return, the SOL begins. to run on the due date of the return, which is on or before the 15th day of the. fourth month following the close of the taxable year of the trust, which for a. qualified plan is the plan year.
Phosphate is a vital plant nutrient and the presence in swimming pool water, even at low concentrations, can cause accelerated algae growth in poorly maintained pools. Pools, that are properly maintained, usually do not have unexpected difficulty controlling algae, even in the presence of phosphates.
Swimming pool chemicals control bacteria and algae and provide a safe and clean pool. In concentrated form these chemicals are potentially dangerous. Swimming pool chemicals are reactive. If accidentally mixed with other chemicals, the mixture can become unstable and produce poisonous fumes or even fire. Pool chemicals do not pose a threat if used and stored correctly.