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IRS Provides Relief for Late Rollovers with New Self-Certificate
60-day rollover requirement “where the failure to [S]elf-certification may be completed at no cost, unlike ... qualified plan, a § 403(a) annuity plan, a § 403(b) tax-sheltered annuity, or a § 457 eligible governmental ...- Authors: Michael Byro
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Public Policy