The Internal Revenue Code requires a 402(f) notice for all elligible rollover distributions. 1.402© notes that a loan offset distribution is an elligible rollover distribution. How do you comply with the 402(f) requirements if you don't know the distribution will occur 30 days ahead of time? Remember, I am not talking about a deemed distribution, which is definitely not an elligible rollover distribution, I am referring specifically to a Loan Offset Distribution. Am I missing something here? Please advise. Thank you.

You need to redesign you loan offset procedures to allow compliance with the rollover notice rules.