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.
Phosphate rock is formed in oceans in the form of calcium phosphate, called phosphorite. It is deposited in extensive layers that cover thousands of square miles.