The 2017 Tax Cuts and Jobs Act (TCJA) extended the 60-day rollover deadline for "qualified plan loan offset" (QPLO) amounts to the due date of the individual's tax return (including extensions) for the year in which the plan loan offset occurred. Under Code section 402(c), ...
InT.D. 9937, the IRS finalized proposed rules addressing the amendments to Sec. 401(c) by Section 13613 of the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, which provides an extended rollover period for a qualified plan loan offset. The final regulations adopt the pro...
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IRS Issues Guidance on Roth Rollovers of Nondistributable BalancesBy Stephen DouglasRuss Hall
<br/>GuidanceonAllocationofAfter-TaxAmountstoRollovers<br/><br/>Notice2014-54<br/><br/>I.PURPOSE<br/><br/>Thisnoticeprovidesrulesforallocatingpretaxandafter-taxamountsamon..
IRS provides new self-certification procedure for accepting late rollover contributionsBy Lynn CookStephen Douglas
IRS Issues Favorable Guidance on Allocation of Aftertax Benefits in RolloversBy Lynn CookStephen Douglas