11/5/2008: Proposed Regs on Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions and Expansion of Notice Period for Certain Notices (PDF) (Transamerica Center for Retirement Studies)
2 pages. Excerpt: "The Internal Revenue Service (IRS) has issued proposed regulations that would: expand the content of the notice required under Internal Revenue Code (Code) section 411(a)(11), dealing with the right of a participant to defer receipt of an immediately distributable benefit; extend the election period for waiving the Qualified Joint and Survivor Annuity (QJSA) under Code section 417 from 90 days to 180 days; and extend the period for distribution of the notices required under Code sections 402(f), dealing with rollover eligibility and tax treatment of distributions, 411(a)(11) and 417 from 90 days to 180 days."
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