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

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 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 IRC 402(f).

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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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