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IRS Allows Self-Certification for Late Rollover Contributions
Willis Towers Watson 
[Guidance Overview] Oct. 17, 2016 "Retirement plan administrators may accept late rollover contributions from taxpayers who self-certify that they qualify for a waiver of the 60-day rule. Plan sponsors may need to update their communications about rollovers to reflect the new IRS waiver procedures. The self-certification applies only to the 60-day requirement, not to other requirements for a valid rollover." MORE >> |
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