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Changes to Retirement Plan Loan Rollover Distribution Rules May Necessitate Updates to Special Tax Notices
Ogletree Deakins 
[Guidance Overview] July 11, 2018 "Due to the extension of the period for rolling over plan loan offsets, several references in the special tax notices to a 60-day rollover period are no longer accurate with respect to rollovers of plan loan offsets. If a plan administrator distributes the 2014 [IRS model] notice, a participant would likely not be aware that he or she has several months to repay the loan and complete the rollover to avoid taxation on the defaulted loan." MORE >> |
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