TITLE

Guide to mandatory rollovers of small balance cash-outs

AUTHOR(S)
Kugelmass, Rachel D.
PUB. DATE
February 2005
SOURCE
Employee Benefit News;2/1/2005, Vol. 19 Issue 2, p44
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
Presents information on the rules applicable to involuntary distributions of small balance cash-outs that were modified under the Economic Growth and Tax Relief Reconciliation Act of 2001. Requirements that should be satisfied by a retirement plan; Options to consider when determining ways to meet the requirements of the modified regulation; Time when retirement plan sponsors must notify its participants about the changes in the rules for mandatory rollovers of small balance cash-outs.
ACCESSION #
15979794

 

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