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IRS OKs Plan Amendment to Require Direct Rollover of Small Payments When Participants Don't Respond
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 17, 2000
Excerpt: An amendment to change the default method of payment to a direct rollover as the default when a distributee fails affirmatively to elect to make a direct rollover or to elect a cash payment under the facts described above does not cause Plan A to fail to satisfy section 401(a)(31) or section 411(d)(6).

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