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IRS Releases Final QPLO Regs
AscensusLink to more items from this source
[Guidance Overview]
Feb. 5, 2021

"The final regulations apply to plan loan offsets treated as distributed on or after January 1, 2021. The new applicability date will affect how [qualified plan loan offsets (QPLOs)] are reported on 2021 Forms 1099-R, which won't be sent to taxpayers until January 2022."

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