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Automatic Rollover Rule -- Special Application to Governmental Plans (PDF)
National Council on Teacher Retirement 
Feb. 17, 2005
2 pages. Excerpt: [T]he IRS published guidance making it clear that the automatic rollover rules adopted by Congress in 2001 do apply to governmental plans. These rules apply to 'mandatory distributions' by governmental plans made after the close of the first regular legislative session of the legislative body with the authority to amend the plan that begins on or after January 1, 2006.
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