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Search results with tag "Harbor explanations eligible rollover distributions"
Safe Harbor Explanations – Eligible Rollover Distributions ...
www.irs.govSafe Harbor Explanations – Eligible Rollover Distributions . Notice 2014-74 . I. PURPOSE . This notice amends the two safe harbor explanations in Notice 2009-68,
Safe Harbor Explanations – Eligible Rollover Distributions ...
www.irs.govbeneficiary and to which a rollover can be made. However, § 72(t)(2)(H)(vi)(II) provides that a qualified birth or adoption distribution is not treated as an eligible rollover distribution for purposes of the direct rollover rules of § 401(a)(31), the notice requirement under § 402(f), or the mandatory withholding rules under § 3405.