12/27/2001: IRS Publishes Safe Harbor Explanation of Rollover Rights for Distributions On or After 1/1/2002 (Internal Revenue Service)Notice 2002-3. Excerpt: "The appropriate Safe Harbor Explanation meets the requirements of § 402(f) for distributions on or after January 1, 2002, if it is provided to the recipient of an eligible rollover distribution within a reasonable period of time before the distribution is made.... [B]ecause of the changes made by EGTRRA, for distributions on or after January 1, 2002 ... the explanation provided in Notice 2000-11 will not be considered a Safe Harbor Explanation."
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