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Internal Revenue Bulletin 1999-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 99–5, page 10. Eligible rollover distributions; transitional relief. This notice provides guidance and transitional relief for certain hardship distributions after 1998 that are no longer eligible for rollover because of changes made by the IRS Restructuring and Reform Act of 1998.

Announcement 99–5, page 16. This announcement provides that alternative methods of reporting 1998 and 1999 IRA contribution recharacterizations and reconversions are acceptable in certain circumstances.

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▸Contents — Internal Revenue Bulletin 1999-3
Internal Revenue Bulletin 1999-3

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