Finanse publiczne · 22/09/1995

Direct Rollovers and 20-Percent Withholding Upon Eligible Rollover Distributions From Qualified Plans

This document contains final regulations relating to eligible rollover distributions from tax-qualified retirement plans and section 403(b) annuities. These regulations reflect the changes made by the Unemployment Compensation Amendments of 1992 and affect the administrators, sponsors, payors of, and participants in tax-qualified retirement plans and section 403(b) annuities.

Source: Federal Register — Department of the TreasuryOpen original release →

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