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IRS Publishes Safe Harbor Explanation of Rollover Rights for Distributions On or After 1/1/2002
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 27, 2001 "The appropriate Safe Harbor Explanation meets the requirements of Section 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." MORE >> |
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