IRS issues regulations and safe harbor notice on new rollover and withholding rules.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1993. The length of the article is 1200 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The IRS has published temporary regulations for implementing rollovers and collecting withholding on distributions from retirement plans and annuities. The withholding is 20% and is no longer voluntary except on corrective distributions. Rollovers can be made without withholding if the distribution is made directly to a qualified IRA or other plan and must be reported on form 1099-R. These regulations are in effect on distributions made after Dec 31, 1992.

Citation Details
Title: IRS issues regulations and safe harbor notice on new rollover and withholding rules.
Author: Charles Lockwood
Publication:The Tax Adviser (Magazine/Journal)
Date: April 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n4 Page: 236(2)

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