New Mandatory Rollover Rules Will Apply to Government, Church Plans

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12/29/2004: New Mandatory Rollover Rules Will Apply to Government, Church Plans

Calhoun Law Group, P.C.

Although the new direct rollover rules for mandatory cash-outs have an effective date that is to be determined based on the issuance of Department of Labor regulations, they apply even to governmental and nonelecting church plans, which are not otherwise subject to Deparment of Labor regulations. This article discusses some of the special issues faced by such plans in complying with the new rules.

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