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IRS.gov Website

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?

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.
 

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?

 
You may find additional information on the IRS website.