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New IRS Procedure for Waiving the 60-Day Rollover Deadline
Appleby Retirement Dictionary Link to more items from this source
[Guidance Overview]
Oct. 5, 2016

"The IRS increased the fee for certain private letter rulings (PLR) requests to $10,000 per application, effective February 1, 2016. This include PLR requests to waive the 60-day deadline for completing rollovers, which is a significant increase as the fees for such PLRs used to range from only $500-$3,000.... Fortunately, the IRS has issued new guidelines that now allow eligible individuals to avoid having to pay the $10,000 fee by using a new self-certification option."

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