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.
Chloramines are responsible for the chlorine smell of pools, as well as skin and eye irritation. These problems are the result of insufficient levels of free available chlorine, and indicate a pool that must be shocked by the addition of 5-10 times the normal amount of chlorine. In saltwater pools, the generator uses electrolysis to continuously produce free chlorine.