Bulletin No. 2012-8 February 21, 2012

(“QPSA”) rules, described in sections 401(a)(11) and 417 of the Code, apply when a deferred annuity contract is purchased under a profit-sharing plan.

Rev. Rul. 2012–4, page 386. Rollover from qualified defined contribution plan to qual- ified defined benefit plan to obtain additional annuity. This ruling describes whether a qualified defined benefit pension plan that accepts a direct rollover of an eligible rollover distribution from a qualified defined contribution plan maintained by the same employer satisfies sections 411 and 415 of the Code in a case in which the defined benefit plan provides an annuity resulting from the direct rollover.