Randall & Hurley, Inc.
Loren D. Stark Company
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|Text of IRS Guidance on Automatic Rollover Rules for Qualified Plans (PDF)|
Internal Revenue Service [IRS]
Dec. 29, 2004
Notice 2005-5; 7 pages, in question-and-answer format. Excerpt: This notice provides guidance relating to automatic rollover provisions under § 401(a)(31)(B) of the Internal Revenue Code ('Code') as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16 ('EGTRRA').
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