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Text of 2018 IRS Publication 575: Pension and Annuity Income (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Feb. 12, 2019
49 pages. "What's New: Extended rollover period for qualified plan loan offsets in 2018 or later. For distributions made in tax years beginning after December 31, 2017, you have until the due date (including extensions) for your tax return for the tax year in which the offset occurs to roll over a qualified plan loan offset amount."
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