Finanse publiczne · 6.01.2021

Rollover Rules for Qualified Plan Loan Offset Amounts

This document sets forth final regulations relating to amendments made to section 402(c) of the Internal Revenue Code (Code) by section 13613 of the Tax Cuts and Jobs Act (TCJA). Section 13613 of TCJA provides an extended rollover period for a qualified plan loan offset, which is a type of plan loan offset. These regulations affect participants, beneficiaries, sponsors, and administrators of qualified employer plans.

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

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