skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Left Arrow Previous Page | Table of Contents | Next Page Right Arrow

Frequently Asked Tax Questions

Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) - Plan Design

  1. How long do I have to roll over a retirement distribution?
  2. I am a plan sponsor. Where can I find additional information on retirement plan document design requirements and the IRS Determination Letter Program?
Rev. date: 3/29/2011

How long do I have to roll over a retirement distribution?

previous topic occurrence Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Info Copy Only) next topic occurrence
previous topic occurrence Lump-sum Distribution next topic occurrence
previous topic occurrence Penalty, Early Distributions from IRAs and Plans next topic occurrence
previous topic occurrence Pension and Annuity Income next topic occurrence
previous topic occurrence Profit Sharing Plan next topic occurrence
previous topic occurrence Qualified Plan next topic occurrence
previous topic occurrence Retirement Plan next topic occurrence
previous topic occurrence Rollover next topic occurrence
previous topic occurrence Tax Sheltered Annuity next topic occurrence
You must complete the rollover by the 60th day following the day on which you receive the distribution. For information on distributions which qualify for rollover treatment, refer to Tax Topic 413, Rollovers from Retirement Plans. For information on the Direct Rollover Option, refer to chapter  1 of  Publication 590, Individual Retirement Arrangements (IRAs).  To qualify for an automatic waiver or to obtain a waiver of the 60 day rollover requirement see " Retirement Plans FAQs relating to Waivers of the  60-Day Rollover Requirement.
 
Additional Information
Retirement Plans FAQs relating to Waivers of the 60-Day Rollover RequirementTax Topic 413 Rollovers from Retirement PlansPublication 17 Your Federal Income TaxPublication 575 Pensions and AnnunityRetirement Topics - Rollovers of Retirement Plan Distributions
Rev. date: 3/29/2011

I am a plan sponsor. Where can I find additional information on retirement plan document design requirements and the IRS Determination Letter Program?

previous topic occurrence Annual Return of One Participant (Owners and Their Spouses) Retirement Plan next topic occurrence
previous topic occurrence Annual Return/Report of Employee Benefit Plan (Info Copy Only) next topic occurrence
previous topic occurrence Application for Determination for Employee Benefit Plan (Info Copy Only) next topic occurrence
Enrolled Retirement Plan Agent Program (ERPA)
previous topic occurrence Penalty, Early Distributions from IRAs and Plans next topic occurrence
previous topic occurrence Plan next topic occurrence
Program Sponsor Agreement for Continuing Eduction for Enrolled Retirement Plan Agents
previous topic occurrence Qualified Plan next topic occurrence
previous topic occurrence Retirement Plan next topic occurrence
Retirement Plan Information (Info Copy Only)
previous topic occurrence Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) next topic occurrence
previous topic occurrence SEP-IRA next topic occurrence
previous topic occurrence SIMPLE IRA next topic occurrence
previous topic occurrence Tax Sheltered Annuity next topic occurrence
 
You may find additional information on the IRS website.
Additional Information
Retirement Plan Determination Letters
Left Arrow Previous Page | Table of Contents | Top of Page | Next Page Right Arrow