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51. Direct Rollovers

Section 3. Written Explanation of Right to Direct Rollover. The plan administrator shall

0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

provide, within a reasonable time period before making an eligible rollover distribution, a written explanation to the participant that satisfies the requirements of section 402(f) of the Code.

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