Notice 2024-77, page 1093.

This notice provides guidance in the form of questions and answers with respect to sections 414(aa) and 402(c)(12) of the Code as added by section 301(b) of the SECURE 2.0 Act. Section 414(aa) addresses the requirements of sections 401(a) and 403 with respect to inadvertent benefit overpayments, and section 402(c)(12) addresses the treatment of certain inadvertent benefit overpayments as eligible rollover distributions.

T.D. 10008, page 1082. This final regulation provides rules for determining whether certain retirement plan and annuity distributions are subject to income tax withholding pursuant to § 3405 and treats a

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military or diplomatic post office address (such as an APO, a DPO, or an FPO address) as an address within the United States for purposes of the restriction on elections out of withholding that applies to overseas payments under § 3405(e)(13).