The administrative burden of determining the validity of rollover contributions to qualified retirement plans, and the associated risk of jeopardizing the plan’s tax-qualified status, traditionally ...

Earlier this year, the IRS issued a revised Form W-4P (Withholding Certificate for Pension or Annuity Payments) and a new Form W-4R (Withholding Certificate for Nonperiodic Payments and Eligible ...

Distributions excepted from the term eligible rollover distribution include any: (1) distribution that is part of a series of substantially equal payments made over the life or life expectancy of the ...