It appears that the IRS has eliminated 1099r code ='H' for direct rollovers to a qualified plan. Instead of using a 'G' or 'H', only code 'G' will be used to designate a rollover. This is gleaned from the 2004 instructions for the 1099r because code = 'H' is not listed anymore. But I cannot find a commentary on this change at the IRS website. Has anyone seen a publication specifying this change?

This changed in the 2003 reporting. Check out the 2003 instructions for the 1099-R in the "What's New" section in the beginning.

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