51. Direct Rollovers
0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: Code §§ 402(c), 401(a)(31); 402A(c); Reg. §§ 1.401(a)(31)-1, 1.401(k)-1(f), 1.402(c)-2; Notice 2005-5, 2005-1 C.B. 337; Notice 2007-7, 2007-1 C.B. 395; Notice 2008-30, 2008-1, C.B. 638; Notice 2009-68, 2009-39 I.R.B. 423; Notice 2009- 75, 2009-39 I.R.B. 436; Notice 2010-84, 2010-51 I.R.B. 872; Notice 2013-74, 2013-52 I.R.B. 819
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Article ______ : Direct Rollovers
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