"The IRS recently released Rev. Rul. 2014-9 which essentially describes certain new factual situations under which it is appropriate for a plan administrator to assume that a rollover contribution amount it receives is tax-qualified and, therefore, will not result in a compliance defect for the recipient plan.... The Guidance focuses on two specific factual situations ... In one situation, the rollover emanates from another employer's retirement plan while, in the other, the rollover emanates from an IRA."  MORE >>