Filed by a Trustee or disqualified person who incurs a Chapter 42 excise tax by violation of self-dealing, excess business holdings, jeopardizing investments, or taxable expenditure rules. In addition, section 170(f)(10)(F)(i) imposes an excise tax equal to the premiums paid by an organization after December 17, 1999 on any personal benefit contract, if the payment of premiums is in connection with a transfer for which a deduction is not allowed under section 170(f)(10)(F)(ii).