"The revenue procedure modifies and updates Rev. Proc. 2016-47 [which] provides a list of permissible reasons for self-certification of eligibility for a waiver of the 60-day rollover requirement.... [T]his revenue procedure modifies that list by adding a new reason: a distribution was made to a state unclaimed property fund. As under Rev. Proc. 2016-47, a self-certification relates only to the reasons for missing the 60-day deadline, not to whether a distribution is otherwise eligible to be rolled over.... [T]his revenue procedure provides examples of situations in which a distribution would not be eligible to be rolled over. The appendix sets forth model language that may be used for self-certification."  MORE >>