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54. Direct rollovers

Rev. Rul. 2012-4 describes certain provisions that apply when a defined benefit plan

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

accepts rollover contributions under certain conditions. The following section consists of optional language to be added to the plan and adoption agreement if the plan will accept rollover contributions consistent with Rev. Rul. 20124.)

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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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