# Relief From Disqualification for Plans Accepting Rollovers
> **IRS** · Final regulations. · Published 2000-04-21 · Effective 2000-04-21 · 65 FR 21312
## Document
- **Document number:** 00-9815
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 21312
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-04-21
- **Effective date:** 2000-04-21
- **Treasury docket:** TD 8880
## Abstract

This document contains final regulations under section 401(a)(31) of the Internal Revenue Code. These final regulations provide specific rules that grant relief from disqualification to an eligible retirement plan that inadvertently accepts an invalid rollover contribution. The final regulations also clarify that it is not necessary for a distributing plan to have a favorable IRS determination letter in order for a plan administrator of a receiving plan to reach a reasonable conclusion that a contribution is a valid rollover contribution.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/04/21/00-9815/relief-from-disqualification-for-plans-accepting-rollovers)
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