Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Remittance Specialist

Daybright Financial
(Rochester NY / Fort Walton Beach FL / Hybrid)

Daybright Financial logo

Benefits Analyst

Hydro
(Des Plaines IL / Hybrid)

Hydro logo

Distribution Reviewer

Nova 401(k) Associates
(Remote)

Nova 401(k) Associates logo

Participant Services Representative I - Health & Welfare

BPAS
(Spokane WA / Hybrid)

BPAS logo

Participant Support Representative

Daybright Financial
(Rochester NY / Hybrid)

Daybright Financial logo

Participant Services Representative

BPAS
(Utica NY / Hybrid)

BPAS logo

Relationship Manager - DC

Daybright Financial
(Remote)

Daybright Financial logo

Employee Benefits Attorney

Reid & Riege PC
(Hartford CT / Hybrid)

Reid & Riege PC logo

Senior Distributions Analyst

PCS Retirement
(Remote)

PCS Retirement logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

Partial Rollover from Plan Doesn't Preclude NUA Treatment on Stock That's Not Rolled Over (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 29, 2002
5 pages; PLR 200242052 (July 30, 2002). Excerpt: Neither the Code nor Income Tax Regulations promulgated thereunder, preclude a distribution from being treated as a lump sum distribution under Code section 402(e)(4)(D) for purposes of Code section 402(e)(4)(B) even if a portion of the distribution is rolled over into the Trust attached to another qualified plan.

MORE >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).