54. Direct rollovers

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: IRC 401(a)(9), IRC 401(a)(31), IRC 402(c), and IRC 411(c)(2); Treas. Regs. 1.401(a)(31)-1, 1.402(c)- 2, and 1.411(c)-1(c); Rev. Rul. 76-47; Rev. Rul. 78-202; Rev. Rul. 89-60; Rev. Rul. 2004-12; Rev. Rul. 2012-4; Notice 2001-57; Notice 2005-5; Notice 2007-7; Notice 2008-30; Notice 2009-68; Notice 2013-74; Notice 2014-19; Notice 2015-86; Notice 2018-74; Notice 2020-51; Rev. Proc. 2023- 37, 10.02(2)(g), 10.05

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▸Contents — Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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