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Text of IRS Notice 2014-54: Guidance on Allocation of After-Tax Amounts to Rollovers (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Sept. 18, 2014
"This notice provides rules for allocating pretax and after-tax amounts among disbursements that are made to multiple destinations from a qualified plan described in Section 401(a) of the Internal Revenue Code. These rules also apply to disbursements from a Section 403(b) plan or a Section 457(b) plan maintained by a governmental employer described in Section 457(e)(1)(A). Section VI of this notice provides transition rules."
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