Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Distribution Reviewer

Nova 401(k) Associates
(Remote)

Nova 401(k) Associates logo

Actuary

The Pension Source
(Remote / Stuart FL / Abilene TX / Nashville TN)

The Pension Source logo

Attorney - ERISA, Benefits, & PRT

Securian Financial Group
(Remote / Saint Paul MN / Hybrid)

Securian Financial Group logo

Census Coordinator

BPAS
(Utica NY)

BPAS logo

Consulting Actuary

Strongpoint Partners
(Remote)

Strongpoint Partners logo

Plan Manager

Automotive Industries Trust Funds
(Dublin CA / Hybrid)

Automotive Industries Trust Funds logo

Combo Retirement Plan Administrator

Strongpoint Partners
(Remote)

Strongpoint Partners logo

Relationship Manager

Daybright Financial
(Remote)

Daybright Financial logo

Relationship Manager

Compass
(Remote / Stratham NH / Hybrid)

Compass logo

Experienced Employee Benefits Attorney

Shipman & Goodwin LLP
(Hartford CT / Stamford CT / Boston MA / Hybrid)

Shipman & Goodwin LLP logo

Mergers & Acquisition Specialist

Compass
(Remote / Stratham NH / Hybrid)

Compass logo

Senior Client Service Specialist

EPIC RPS
(Remote / Norwich NY)

EPIC RPS logo

Internal Sales Consultant

Pentegra
(Remote / Putnam Valley NY)

Pentegra logo

Relationship Manager for Defined Benefit/Cash Balance Plans MM

Daybright Financial
(Remote)

Daybright Financial logo

Regional Sales Director

Independent Retirement
(Remote)

Independent Retirement logo

Retirement Plan Processor

BPAS
(Utica NY)

BPAS logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

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] Link to more items from this source
[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 >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).