Guide to mandatory rollovers of small balance cash-outs

Kugelmass, Rachel D.
February 2005
Employee Benefit News;2/1/2005, Vol. 19 Issue 2, p44
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.


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