Guest bergs Posted July 7, 2006 Posted July 7, 2006 EGTRRA allows plans to exclude rollovers in determining whether the participant's account balance is $5,000 or lower. However, Notice 2001-57 (which provided model EGTTRA amendments) says that this provision can only be used for plans not subject to the QJSA rules. Does anyone understand the IRS's position on this?
Recommended Posts
Create an account or sign in to comment
You need to be a member in order to leave a comment
Create an account
Sign up for a new account in our community. It's easy!
Register a new accountSign in
Already have an account? Sign in here.
Sign In Now