IRS Updates Guidance on Rollover Safe Harbor Notices; VCP to Go Paperless In 2019
HR Daily Advisor
OCTOBER 5, 2018
In Notice 2018-74 , the agency refreshed guidance on the safe harbor that employers may use to comply with retirement plan participant notice requirements in advance of rollover distributions under Section 402(f) of the federal tax code. The new IRS notice does not state an effective date for implementing the updated safe harbor notices.
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