Direct Rollovers and 20-Percent Withholding Upon Eligible Rollover Distributions From Qualified Plans
other · IRS · Rule · Published 1995-09-22 · Effective 1995-10-19 · 60 FR 49199
Document
Document number
95-23265
Federal Register citation
60 FR 49199
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1995-09-22
Effective date
1995-10-19
Treasury docket
TD 8619
Abstract
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.