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Waiving the 60-Day IRA Rollover Rule
American Institute of Certified Public Accountants [AICPA] 
[Guidance Overview] Dec. 28, 2009 Excerpt: Under Revenue Procedure 2003-16, taxpayers seeking a waiver must apply for a private letter ruling unless, in an otherwise valid rollover, the lapse is due solely to an error by the depositing financial institution and the funds are deposited into an eligible plan within one year from the beginning of the 60-day period. MORE >> |
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