Guidance on Rollover Due Diligence

Rev. Rul. 2014-9 provides guidance on the procedures plan administrators may use to conclude that a proposed rollover constitutes a valid rollover.

Document Excerpt

In the following situations, may the plan administrator for a plan that is qualified under § 401(a) of the Internal Revenue Code reasonably conclude that a potential rollover contribution is a valid rollover contribution under § 1.401(a)(31)-1, Q&A-14(b)(2), of the Income Tax Regulations?



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