25 % of W - 2 wages plus 2.5 % of a taxpayer's allocable share of the unadjusted tax basis of qualified business property. (taxdebthelp.com)
The excess + allocable earnings may also be subject to 10 % early withdrawal penalty. (money.stackexchange.com)
* Ignoring part of the cost of wind energy by failing to account for fully allocable costs, including backup power costs, extra transmission costs and costs of administering «green» electricity programs. (darrylmueller.com)