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Text of IRS Rev. Proc. 2020-46: Permissible Reasons for Self-Certification of Eligibility for a Waiver of the 60-Day Rollover Requirement (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 16, 2020 "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 >> |
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