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IRS Issues Spanish Version of Safe Harbor Rollover Explanation (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Apr. 15, 2002
Excerpt: This announcement contains a safe harbor explanantion in Spanish that plan administrators can provide to Spanish-speaking employees who are recipients of eligible rollover distributions from qualified employer plans, tax-sheltered annuities or governmental § 457 plans in order to satisfy § 402(f) of the Internal Revenue Code. Previously, in Notice 2002-3 ... the Internal Revenue Service published these safe harbor explanations in English.
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