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<h1>Extension of BEN 2 filing deadline allows filing without additional fee until the announced cutoff; BEN 1 timing aligns accordingly.</h1> Extension of time to file e Form BEN 2 without payment of additional fee is permitted up to 31.12.2019, after which normal fee and additional fee provisions apply; the filing date for Form BEN 1 shall be construed accordingly to align with the BEN 2 extension.