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: Code §§I RC 401(a)(9), IRC 401(a)(31), IRC 402(c),
and IRC 411(c)(2); Reg. §§ Treas. Regs. 1.401(a)
(31)-1, 1.402(c)-2, and 1.411(c)-1(c); Rev. Rul.
76-47 , 1976-1 C.B. 109 ; Rev. Rul. 78-202 , 1978-1
C.B. 124; Rev. Rul. 89-60 , 1989-1 C.B. 113; Rev.
Rul. 2004-12 , 2004-1 C.B. 478; Rev. Rul. 2012-4 ,
2012-8 I.R.B. 386; Notice 2001-57 , 2001-2 C.B. 279;
Notice 2005-5 , 2005-3 I.R.B. 337; Notice 2007-7 ,
2007-1 C.B. 395; Notice 2008-30 , 2008-1 C.B. 638 ;
Notice 2009-68 , 2009-2 C.B. 423; Notice 2013-74 ,
2013-52 I.R.B. 819; Notice 2014-19 , 2014-17 I.R.B.
979; Notice 2015-86; Notice 2018-74 , 2018-40 I.R.B.
529; Notice 2020-51; Rev. Proc. 2017-41, secs.
62 023-37, 10.02 , 6.03(8) (2)(g), 10.05
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