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Text of DOL Proposed Safe Harbor for Rollover of Mandatory Distributions to IRAs (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Mar. 2, 2004
11 pages. Excerpt: [T]he proposed safe harbor applies only to the automatic rollover of a mandatory distribution described in section 401(a)(31)(B) of the Code. At present, such distributions are limited to nonforfeitable accrued benefits (generally referred to as vested benefits), the present value of which is in excess of $1,000, but less than or equal to $5,000.
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