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I Know My Rollover is Late, but It's Okay -- Trust Me.
Benefits Bryan Cave Link to more items from this source
[Guidance Overview]
Sept. 9, 2016

"For employers, this ruling may result in some questions from their third party administrators.... For example, if an employee comes forward with a self-certification that does not clearly fit into the list, but is close, the TPA may request that the plan administrator (which may be the employer or someone there) make a decision about whether the certification is sufficient. Practically, however, certifications outside this specific list should not be accepted."

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