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Retirement Plan › Employee Benefits › Self-Certification

Weintraub Tobin

Holiday Horror Series: Part 2- Hectic Holiday Rollovers

Weintraub Tobin on

With the holidays upon us, we all can relate to how easy it is to mistakenly overlook important things amidst the cheery holiday hustle and bustle: leaving the Christmas ham in the oven a few hours too long, forgetting to...more

Seyfarth Shaw LLP

IRS Allows Self-Certification For Waiver of 60-Day Rollover Requirement

Seyfarth Shaw LLP on

On August 24th, the IRS released guidance that permits an automatic waiver of the sixty-day rollover period for retirement plan distributions by allowing individuals to self-certify that they qualify for the waiver under any...more

Snell & Wilmer

IRS Makes Late Rollovers Easier

Snell & Wilmer on

Generally, distributions from a qualified retirement plan that are eligible for rollover must be rolled over within 60 days of the date on which the distribution occurs. If a taxpayer did not complete the rollover within 60...more

Bradley Arant Boult Cummings LLP

New Self-Certification Procedure for Late Rollovers

Bradley Arant Boult Cummings LLP on

The Internal Revenue Service (IRS) has issued Revenue Procedure 2016-47, which provides for a new self-certification procedure for participants who receive retirement plan distributions but inadvertently miss the 60-day time...more

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