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Plan-to-Plan Rollover Guidance Issued by IRS
October Three Consulting Link to more items from this source
[Guidance Overview]
May 21, 2014
"Rev. Rul. 2014-9 may simplify the direct rollover process for some participants and sponsors. The processes outlined in it are simpler than current practice for some plans. A fundamental problem, however, remains: qualified plan sponsors have to make a determination with respect to incoming rollovers -- that they represent only qualified plan money -- that does not have to be made with respect to a rollover to an IRA."

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