Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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Text of IRS Notice 2014-74: Safe Harbor Explanations -- Eligible Rollover Distribution (PDF)
Internal Revenue Service [IRS] [Official Guidance] Nov. 24, 2014
23 pages. "This notice amends the two safe harbor explanations in Notice 2009-68 ... that can be used to satisfy the requirement under Section 402(f) of the Internal Revenue Code that certain information be provided to recipients of eligible rollover distributions. Amendments to the safe harbor explanations reflected in this notice relate to the allocation of pre-tax and after-tax amounts, distributions in the form of in-plan Roth rollovers, and certain other clarifications to the two safe harbor explanations. The amendments to the safe harbor explanations (and attached model notices) may be used for plans that apply the guidance in section III of Notice 2014-54 ... with respect to the allocation of pretax and after-tax amounts"
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