Post a Job

Featured Jobs

Plan Administrator

Heritage Pension Advisors, Inc.
(Remote / Woodbury NY)

Heritage Pension Advisors, Inc. logo

Client Service Executive: Employee Benefits Consulting

Global Employee Benefits Consulting Firm
(Atlanta GA / AL / AR / CT / DC / DE / FL / KY / LA / MA / MD / ME / MI / MS / NC / NH / NJ / NY / OH / PA / RI / SC / TN / VA / VT / WV / Hybrid)

Plan Document Support Specialist

ASC Actuarial Systems Corporation
(Remote)

ASC Actuarial Systems Corporation logo

Senior Account Manager

Daybright Financial
(Remote)

Daybright Financial logo

Relationship Manager - Defined Contributions

Daybright Financial
(Remote)

Daybright Financial logo

View More Employee Benefits Jobs

Free Publications

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).