See PLR 200811028: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-wd/0811028.pdf">https://www.irs.gov/pub/irs-wd/0811028.pdf</a>
(In the case of this PLR, the taxpayer did not choose to request a waiver of the excess accumulation penalty, but I see no reason not to.)
