# Direct Rollovers and 20-Percent Withholding Upon Eligible Rollover Distributions From Qualified Plans
> **IRS** · Final and temporary regulations. · Published 1995-09-22 · Effective 1995-10-19 · 60 FR 49199
## Document
- **Document number:** 95-23265
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 49199
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/09/22/95-23265/direct-rollovers-and-20-percent-withholding-upon-eligible-rollover-distributions-from-qualified)
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