Rollovers

Rollovers Commentaries

Date	Subject	Title
03/14/11	In-Plan Roth	403(b) In-Plan Roth Conversion
01/25/11	In-Plan Roth	In-Plan Roth Rollover Rules for 2011
12/08/10	Notice 2010-84	In-Plan Roth Rollover Guidance
03/11/10	Roth Conversion	Roth Conversion Benefits
02/25/10	Roth Conversion	Roth IRA Conversion Tips
02/05/10	Roth Conversion	Roth Conversion 1099-R Reporting
10/09/09	Notice	402(f) Model Notice Issued by IRS
09/03/09	Plan Design	Rollovers as Bus. Start-ups (ROBS)
08/21/09	Chart	Eligible Rollover Distribution Chart
07/09/09	Nonspouse Benef.	Nonspouse Beneficiary Overview
06/05/09	Roth Conversion	Roth 401(k) Rollover to Roth IRA
04/03/09	Nonspouse Benef.	WRERA Changes
02/05/09	WRERA	Des. Roth to Roth IRA: No Tie to AGI
10/31/08	FAQs	Rollover FAQs
05/22/08	Partial	Property Rollovers
01/19/10	Chart	Rollover Chart 2010
10/05/07	Nonspouse Benef.	Nonspouse Benef. Rollover Document Update
05/24/07	Nonspouse Benef.	Nonspouse Beneficiary Rollover Update
05/03/07	Nonspouse Benef.	Nonspouse Beneficiary Rollover Rules
03/09/07	Inherited IRA	Beneficiary Rollover Inherited IRAs
01/19/07	IRS Guidance	IRS Distribution Guidance - Notice 2007-7
12/29/06	IRA Charitable Donations	QP Rollover to IRA for Charitable Donation IRA
08/05/04	Portability	After-tax Rollovers
03/03/05	Participant	Involuntary Cashouts
07/23/04	R.R. 2004-12	Rollover Rules Clarified

Rollovers FAQs

Date	Subject
06/05/09	Roth Rollover to Roth IRA? 5 Year Rule?
03/11/09	Rollovers Before Eligible, Then a Loan?
04/04/08	DB H & W Rollover
10/05/07	IRA Rollover into 401(k) Become “Qualified” Assets?
06/18/07	Rollover Rules as of 2007
07/21/05	Distribution Above RMD, Eligible for Rollover?
07/21/05	Withholding More Than 20%
05/12/05	Pretax Amount Rollover, After-tax Distributed
11/07/03	Top-heavy Calculation and Rollovers
02/21/03	Traditional IRA into QP, Then a Loan
04/12/02	Rollover Rules as of 2002? (Chart)
04/11/02	403(b) Termination and Roll to a 401(k) Plan?
04/11/02	403(b) Rollover at Distributable Event

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