n-20-62.pdf

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Safe Harbor Explanations – Eligible Rollover Distributions

Notice 2020-62

I. PURPOSE

This notice modifies the two safe harbor explanations in Notice 2018-74,
2018-40 I.R.B. 529, that may be used to satisfy the requirement under § 402(f) of
the Internal Revenue Code (Code) that certain information be provided to
recipients of eligible rollover distributions. The safe harbor explanations as
modified by this notice take into consideration certain legislative changes,
including changes related to the Setting Every Community Up for Retirement
Enhancement Act of 2019 (SECURE Act), which was enacted as part of the
Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, 133 Stat. 2534
(2019). The SECURE Act adds § 72(t)(2)(H) of the Code as a new exception to
the 10% additional tax under § 72(t)(1) for qualified birth or adoption distributions.
The SECURE Act also includes an amendment to § 401(a)(9)(C)(i)(I) of the Code
that increases the age for required minimum distributions to age 72 for
employees born after June 30, 1949.
To assist with the implementation of the modified safe harbor
explanations, this notice includes an appendix with two model safe harbor
explanations: one for distributions that are not from a designated Roth account,
and the other for distributions from a designated Roth account.

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II. BACKGROUND
A. Section 402(f)
Section 402(f) requires the plan administrator of a plan qualified under
§ 401(a) to provide the written explanation described in § 402(f)(1) to any
recipient of an eligible rollover distribution, as defined in § 402(c)(4). In addition,
§§ 403(a)(4)(B) and 457(e)(16)(B) require the plan administrator of a § 403(a)
plan, or an eligible § 457(b) plan maintained by a governmental employer
described in § 457(e)(1)(A), to provide the written explanation to any recipient of
an eligible rollover distribution. Further, § 403(b)(8)(B) requires a payor under a
§ 403(b) plan to provide the written explanation to any recipient of an eligible
rollover distribution.
Section 1.402(f)-1, Q&A-1(a), provides that the plan administrator of a
qualified plan is required, within a reasonable period of time before making an
eligible rollover distribution, to provide the distributee with the written explanation
described in § 402(f) (§ 402(f) notice).
Notice 2018-74 sets forth two safe harbor explanations that reflect
relevant law as of September 19, 2018: one safe harbor explanation is for
payments not from a designated Roth account and the other safe harbor
explanation is for payments from a designated Roth account. Notice 2018-74
provides that the safe harbor explanations may be used by plan administrators
and payors to satisfy § 402(f) to the extent that the explanations accurately
reflect current law.

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B. Recent Statutory Changes Related to Distributions
1. Qualified Birth or Adoption Distributions
Section 72(t)(1) generally provides for a 10% additional tax on a
distribution from a qualified retirement plan, unless the distribution qualifies for
one of the exceptions in § 72(t)(2). Section 113 of the SECURE Act amended
§ 72(t)(2) of the Code to add § 72(t)(2)(H), which permits an individual to receive
up to $5,000 for a qualified birth or adoption distribution from an applicable
eligible retirement plan (defined in § 72(t)(2)(H)(vi)(I) as an eligible retirement
plan as defined in § 402(c)(8)(B) other than a defined benefit plan). The
distribution is not subject to the 10% additional tax under § 72(t)(1) to the extent it
meets the requirements of a qualified birth or adoption distribution. A qualified
birth or adoption distribution is defined in § 72(t)(2)(H)(iii)(I) as any distribution
from an applicable eligible retirement plan to an individual if made during the 1-
year period beginning on the date on which the child of the individual is born or
on which the legal adoption by the individual of an eligible adoptee is finalized.
Section 72(t)(2)(H)(v)(I) provides that the individual may recontribute a
qualified birth or adoption distribution (not to exceed the amount of the
distribution) to an applicable eligible retirement plan in which the taxpayer is a
beneficiary and to which a rollover can be made. However, § 72(t)(2)(H)(vi)(II)
provides that a qualified birth or adoption distribution is not treated as an eligible
rollover distribution for purposes of the direct rollover rules of § 401(a)(31), the
notice requirement under § 402(f), or the mandatory withholding rules under
§ 3405. Thus, although a qualified birth or adoption distribution generally may be

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recontributed to an applicable eligible retirement plan, a plan administrator is not
required to provide a § 402(f) notice to a recipient of a qualified birth or adoption
distribution.
2. Required Minimum Distributions
Section 114 of the SECURE Act amended § 401(a)(9) of the Code to
change the required beginning date applicable to § 401(a) plans and other
eligible retirement plans described in § 402(c)(8), including a § 401(a) qualified
plan, a § 403(a) annuity plan, a § 403(b) annuity contract, a § 457(b) plan
maintained by a governmental employer, and an individual retirement account or
annuity (IRA) described in § 408(a) or (b). The new required beginning date for
an employee or an IRA owner is April 1 of the calendar year following the
calendar year in which the individual attains age 72, rather than April 1 of the
calendar year following the calendar year in which the individual attains age 70½.
This amendment to § 401(a)(9) is effective for distributions required to be made
after December 31, 2019, with respect to individuals who will attain age 70½ after
that date. As a result of this change, employees and IRA owners who will attain
age 70½ in 2020 will not have a required beginning date of April 1, 2021.
3. Coronavirus-related Distributions
Section 2202(a) of the Coronavirus Aid, Relief, and Economic Security
Act, Pub. L. 116-136, 134 Stat. 281 (2020) (CARES Act) permits an individual to
receive a coronavirus-related distribution from an eligible retirement plan (as
defined in § 402(c)(8)(B)). Section 2202(a)(4)(A) of the CARES Act defines a
coronavirus-related distribution as any distribution from an eligible retirement

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plan made on or after January 1, 2020, and before December 31, 2020, to a
qualified individual. Section 2202(a)(2) of the CARES Act limits the amount of
the aggregate distributions from all eligible retirement plans that can be treated
as coronavirus-related distributions to no more than $100,000. A coronavirus-
related distribution under section 2202(a) of the CARES Act is not subject to the
10% additional tax under § 72(t)(1). In addition, the coronavirus-related
distribution may be included in gross income ratably over the 3-year period
beginning with the taxable year of the distribution.
Section 2202(a)(3) of the CARES Act provides that a qualified individual
may recontribute a coronavirus-related distribution (not to exceed the amount of
the distribution) to an applicable eligible retirement plan in which the taxpayer is a
beneficiary and to which a rollover can be made. However, a coronavirus-related
distribution is not an eligible rollover distribution for purposes of the direct rollover
rules of § 401(a)(31), the notice requirement under § 402(f), or the mandatory
withholding rules under § 3405. Thus, although a coronavirus-related distribution
generally may be recontributed to an applicable eligible retirement plan, a plan
administrator is not required to provide a § 402(f) notice to a recipient of a
coronavirus-related distribution. For more information relating to section 2202 of
the CARES Act, see Notice 2020-50, 2020-28 I.R.B. 35.
III. MODIFICATIONS TO THE SAFE HARBOR EXPLANATIONS
Two updated safe harbor explanations are appended to this notice (see
the Appendix). The safe harbor explanations modify the safe harbor
explanations in Notice 2018-74 to reflect certain legislative changes made after

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October 1, 2018, including: (1) the exception to the 10% additional tax under
§ 72(t)(1) for qualified birth or adoption distributions, and (2) the increase to age
72 for minimum required distributions for employees born after June 30, 1949.
The safe harbor explanations also include other minor modifications to improve
their clarity, including adding that payments of certain premiums for health and
accident insurance are not eligible rollover distributions, rearranging bullets for
readability, and spelling out acronyms when first used.
The updated safe harbor explanations provided in this notice may be used
by plan administrators and payors to satisfy § 402(f). However, the updated safe
harbor explanations will not satisfy § 402(f) to the extent the explanations are no
longer accurate because of a change in the relevant law occurring after August 6,
2020.
The first safe harbor explanation reflects the rules relating to distributions
not from a designated Roth account. Thus, the first safe harbor explanation
should be used only for a distribution that is not from a designated Roth account.
The second safe harbor explanation reflects the rules relating to distributions
from a designated Roth account. Thus, the second safe harbor explanation
should be used only for a distribution from a designated Roth account. Both
explanations should be provided to a participant if the participant is eligible to
receive eligible rollover distributions from both a designated Roth account and an
account other than a designated Roth account.
The safe harbor explanation in this notice for distributions not from a
designated Roth account meets the requirements of § 402(f) for an eligible

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rollover distribution that is not from a designated Roth account if provided to the
recipient of the eligible rollover distribution within a reasonable period of time
before the distribution is made. Similarly, the safe harbor explanation in this
notice for distributions from a designated Roth account meets the requirements
of § 402(f) for an eligible rollover distribution from a designated Roth account if
provided to the recipient of the eligible rollover distribution within a reasonable
period of time before the distribution is made.
Section 1.402(f)-1, Q&A-2, provides, in general, that a reasonable period
of time for providing an explanation is no less than 30 days (subject to waiver)
and no more than 90 days before the date on which the distribution is made.
However, proposed § 1.402(f)-1, Q&A-2(a), pursuant to section 1102(a)(1)(B) of
the Pension Protection Act of 2006, Pub. L. 109-280, 120 Stat. 780 (2006),
provides that a notice required to be provided under § 402(f) may be provided to
a participant as much as 180 days before the date on which the distribution is
made (or the annuity starting date). These proposed regulations further provide
that, with respect to the extended period for notices, plans may rely on the
proposed regulations for notices provided during the period beginning on the first
day of the first plan year beginning on or after January 1, 2007, and ending on
the effective date of final regulations. Thus, the § 402(f) notice may be provided
as many as 180 days before the date on which the distribution is made (or the
annuity starting date).
A plan administrator or payor may customize a safe harbor explanation by
omitting any information that does not apply to the plan. For example, if the plan

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does not hold after-tax employee contributions, it would be appropriate to
eliminate the section “If your payment includes after-tax contributions” in the
explanation for payments not from a designated Roth account. Similarly, if the
plan does not provide for distributions of employer stock or other employer
securities, it would be appropriate to eliminate the section “If your payment
includes employer stock that you do not roll over.” Other information that may
not be relevant to a particular plan includes, for example, the sections “If your
payment is from a governmental section 457(b) plan” and “If you are an eligible
retired public safety officer and your payment is used to pay for health coverage
or qualified long-term care insurance.” In addition, the plan administrator or
payor may provide additional information with a safe harbor explanation if the
information is not inconsistent with § 402(f).
Alternatively, a plan administrator or payor may satisfy § 402(f) by
providing an explanation that is different from a safe harbor explanation. Any
explanation must include the information required by § 402(f) and must be written
in a manner designed to be easily understood.

IV. EFFECT ON OTHER DOCUMENTS
Notice 2018-74 is modified.
DRAFTING INFORMATION
The principal author of this notice is Vernon Carter of the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxation). For further information regarding this notice, contact Mr.
Carter at (202) 317-6799 (not a toll-free number).

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Appendix

For Payments Not From a
Designated Roth Account

YOUR ROLLOVER OPTIONS

You are receiving this notice because all or a portion of a payment you are
receiving from the [INSERT NAME OF PLAN] (the “Plan”) is eligible to be rolled
over to an IRA or an employer plan. This notice is intended to help you decide
whether to do such a rollover.

This notice describes the rollover rules that apply to payments from the Plan that
are not from a designated Roth account (a type of account in some employer
plans that is subject to special tax rules). If you also receive a payment from a
designated Roth account in the Plan, you will be provided a different notice for
that payment, and the Plan administrator or the payor will tell you the amount that
is being paid from each account.

Rules that apply to most payments from a plan are described in the “General
Information About Rollovers” section. Special rules that only apply in certain
circumstances are described in the “Special Rules and Options” section.

GENERAL INFORMATION ABOUT ROLLOVERS

How can a rollover affect my taxes?

You will be taxed on a payment from the Plan if you do not roll it over. If you are
under age 59½ and do not do a rollover, you will also have to pay a 10%
additional income tax on early distributions (generally, distributions made before
age 59½), unless an exception applies. However, if you do a rollover, you will
not have to pay tax until you receive payments later and the 10% additional
income tax will not apply if those payments are made after you are age 59½ (or if
an exception to the 10% additional income tax applies).

What types of retirement accounts and plans may accept my rollover?

You may roll over the payment to either an IRA (an individual retirement account
or individual retirement annuity) or an employer plan (a tax-qualified plan, section
403(b) plan, or governmental section 457(b) plan) that will accept the rollover.
The rules of the IRA or employer plan that holds the rollover will determine your
investment options, fees, and rights to payment from the IRA or employer plan
(for example, IRAs are not subject to spousal consent rules, and IRAs may not
provide loans). Further, the amount rolled over will become subject to the tax
rules that apply to the IRA or employer plan.

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How do I do a rollover?

There are two ways to do a rollover. You can do either a direct rollover or a 60-
day rollover.

If you do a direct rollover, the Plan will make the payment directly to your IRA or
an employer plan. You should contact the IRA sponsor or the administrator of
the employer plan for information on how to do a direct rollover.

If you do not do a direct rollover, you may still do a rollover by making a deposit
into an IRA or eligible employer plan that will accept it. Generally, you will have
60 days after you receive the payment to make the deposit. If you do not do a
direct rollover, the Plan is required to withhold 20% of the payment for federal
income taxes (up to the amount of cash and property received other than
employer stock). This means that, in order to roll over the entire payment in a
60-day rollover, you must use other funds to make up for the 20% withheld. If
you do not roll over the entire amount of the payment, the portion not rolled over
will be taxed and will be subject to the 10% additional income tax on early
distributions if you are under age 59½ (unless an exception applies).

How much may I roll over?

If you wish to do a rollover, you may roll over all or part of the amount eligible for
rollover. Any payment from the Plan is eligible for rollover, except:

• Certain payments spread over a period of at least 10 years or over your
life or life expectancy (or the joint lives or joint life expectancies of you and
your beneficiary);
• Required minimum distributions after age 70½ (if you were born before
July 1, 1949), after age 72 (if you were born after June 30, 1949), or after
death;
• Hardship distributions;
• Payments of employee stock ownership plan (ESOP) dividends;
• Corrective distributions of contributions that exceed tax law limitations;
• Loans treated as deemed distributions (for example, loans in default due
to missed payments before your employment ends);
• Cost of life insurance paid by the Plan;
• Payments of certain automatic enrollment contributions that you request to
withdraw within 90 days of your first contribution;
• Amounts treated as distributed because of a prohibited allocation of
S corporation stock under an ESOP (also, there generally will be adverse
tax consequences if you roll over a distribution of S corporation stock to an
IRA); and
• Distributions of certain premiums for health and accident insurance.

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The Plan administrator or the payor can tell you what portion of a payment is
eligible for rollover.

If I don’t do a rollover, will I have to pay the 10% additional income tax on
early distributions?

If you are under age 59½, you will have to pay the 10% additional income tax on
early distributions for any payment from the Plan (including amounts withheld for
income tax) that you do not roll over, unless one of the exceptions listed below
applies. This tax applies to the part of the distribution that you must include in
income and is in addition to the regular income tax on the payment not rolled
over.

The 10% additional income tax does not apply to the following payments from the
Plan:

• Payments made after you separate from service if you will be at least age
55 in the year of the separation;
• Payments that start after you separate from service if paid at least
annually in equal or close to equal amounts over your life or life
expectancy (or the joint lives or joint life expectancies of you and your
beneficiary);
• Payments from a governmental plan made after you separate from service
if you are a qualified public safety employee and you will be at least age
50 in the year of the separation;
• Payments made due to disability;
• Payments after your death;
• Payments of ESOP dividends;
• Corrective distributions of contributions that exceed tax law limitations;
• Cost of life insurance paid by the Plan;
• Payments made directly to the government to satisfy a federal tax levy;
• Payments made under a qualified domestic relations order (QDRO);
• Payments of up to $5,000 made to you from a defined contribution plan if
the payment is a qualified birth or adoption distribution;
• Payments up to the amount of your deductible medical expenses (without
regard to whether you itemize deductions for the taxable year);
• Certain payments made while you are on active duty if you were a
member of a reserve component called to duty after September 11, 2001
for more than 179 days;
• Payments of certain automatic enrollment contributions that you request to
withdraw within 90 days of your first contribution;
• Payments excepted from the additional income tax by federal legislation
relating to certain emergencies and disasters; and
• Phased retirement payments made to federal employees.

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If I do a rollover to an IRA, will the 10% additional income tax apply to early
distributions from the IRA?

If you receive a payment from an IRA when you are under age 59½, you will
have to pay the 10% additional income tax on early distributions on the part of
the distribution that you must include in income, unless an exception applies. In
general, the exceptions to the 10% additional income tax for early distributions
from an IRA are the same as the exceptions listed above for early distributions
from a plan. However, there are a few differences for payments from an IRA,
including:

• The exception for payments made after you separate from service if you
will be at least age 55 in the year of the separation (or age 50 for qualified
public safety employees) does not apply;
• The exception for qualified domestic relations orders (QDROs) does not
apply (although a special rule applies under which, as part of a divorce or
separation agreement, a tax-free transfer may be made directly to an IRA
of a spouse or former spouse); and
• The exception for payments made at least annually in equal or close to
equal amounts over a specified period applies without regard to whether
you have had a separation from service.

Additional exceptions apply for payments from an IRA, including:

• Payments for qualified higher education expenses;
• Payments up to $10,000 used in a qualified first-time home purchase; and
• Payments for health insurance premiums after you have received
unemployment compensation for 12 consecutive weeks (or would have
been eligible to receive unemployment compensation but for self-
employed status).

Will I owe State income taxes?

This notice does not address any State or local income tax rules (including
withholding rules).

SPECIAL RULES AND OPTIONS

If your payment includes after-tax contributions

After-tax contributions included in a payment are not taxed. If you receive a
partial payment of your total benefit, an allocable portion of your after-tax
contributions is included in the payment, so you cannot take a payment of only
after-tax contributions. However, if you have pre-1987 after-tax contributions
maintained in a separate account, a special rule may apply to determine whether

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the after-tax contributions are included in the payment. In addition, special rules
apply when you do a rollover, as described below.

You may roll over to an IRA a payment that includes after-tax contributions
through either a direct rollover or a 60-day rollover. You must keep track of the
aggregate amount of the after-tax contributions in all of your IRAs (in order to
determine your taxable income for later payments from the IRAs). If you do a
direct rollover of only a portion of the amount paid from the Plan and at the same
time the rest is paid to you, the portion rolled over consists first of the amount
that would be taxable if not rolled over. For example, assume you are receiving
a distribution of $12,000, of which $2,000 is after-tax contributions. In this case,
if you directly roll over $10,000 to an IRA that is not a Roth IRA, no amount is
taxable because the $2,000 amount not rolled over is treated as being after-tax
contributions. If you do a direct rollover of the entire amount paid from the Plan
to two or more destinations at the same time, you can choose which destination
receives the after-tax contributions.

Similarly, if you do a 60-day rollover to an IRA of only a portion of a payment
made to you, the portion rolled over consists first of the amount that would be
taxable if not rolled over. For example, assume you are receiving a distribution
of $12,000, of which $2,000 is after-tax contributions, and no part of the
distribution is directly rolled over. In this case, if you roll over $10,000 to an IRA
that is not a Roth IRA in a 60-day rollover, no amount is taxable because the
$2,000 amount not rolled over is treated as being after-tax contributions.

You may roll over to an employer plan all of a payment that includes after-tax
contributions, but only through a direct rollover (and only if the receiving plan
separately accounts for after-tax contributions and is not a governmental
section 457(b) plan). You can do a 60-day rollover to an employer plan of part of
a payment that includes after-tax contributions, but only up to the amount of the
payment that would be taxable if not rolled over.

If you miss the 60-day rollover deadline

Generally, the 60-day rollover deadline cannot be extended. However, the IRS
has the limited authority to waive the deadline under certain extraordinary
circumstances, such as when external events prevented you from completing the
rollover by the 60-day rollover deadline. Under certain circumstances, you may
claim eligibility for a waiver of the 60-day rollover deadline by making a written
self-certification. Otherwise, to apply for a waiver from the IRS, you must file a
private letter ruling request with the IRS. Private letter ruling requests require the
payment of a nonrefundable user fee. For more information, see IRS Publication
590-A, Contributions to Individual Retirement Arrangements (IRAs).

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If your payment includes employer stock that you do not roll over

If you do not do a rollover, you can apply a special rule to payments of employer
stock (or other employer securities) that are either attributable to after-tax
contributions or paid in a lump sum after separation from service (or after age
59½, disability, or the participant’s death). Under the special rule, the net
unrealized appreciation on the stock will not be taxed when distributed from the
Plan and will be taxed at capital gain rates when you sell the stock. Net
unrealized appreciation is generally the increase in the value of employer stock
after it was acquired by the Plan. If you do a rollover for a payment that includes
employer stock (for example, by selling the stock and rolling over the proceeds
within 60 days of the payment), the special rule relating to the distributed
employer stock will not apply to any subsequent payments from the IRA or,
generally, the Plan. The Plan administrator can tell you the amount of any net
unrealized appreciation.

If you have an outstanding loan that is being offset

If you have an outstanding loan from the Plan, your Plan benefit may be offset by
the outstanding amount of the loan, typically when your employment ends. The
offset amount is treated as a distribution to you at the time of the offset.
Generally, you may roll over all or any portion of the offset amount. Any offset
amount that is not rolled over will be taxed (including the 10% additional income
tax on early distributions, unless an exception applies). You may roll over offset
amounts to an IRA or an employer plan (if the terms of the employer plan permit
the plan to receive plan loan offset rollovers).

How long you have to complete the rollover depends on what kind of plan loan
offset you have. If you have a qualified plan loan offset, you will have until your
tax return due date (including extensions) for the tax year during which the offset
occurs to complete your rollover. A qualified plan loan offset occurs when a plan
loan in good standing is offset because your employer plan terminates, or
because you sever from employment. If your plan loan offset occurs for any
other reason (such as a failure to make level loan repayments that results in a
deemed distribution), then you have 60 days from the date the offset occurs to
complete your rollover.

If you were born on or before January 1, 1936

If you were born on or before January 1, 1936 and receive a lump sum
distribution that you do not roll over, special rules for calculating the amount of
the tax on the payment might apply to you. For more information, see IRS
Publication 575, Pension and Annuity Income.

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If your payment is from a governmental section 457(b) plan

If the Plan is a governmental section 457(b) plan, the same rules described
elsewhere in this notice generally apply, allowing you to roll over the payment to
an IRA or an employer plan that accepts rollovers. One difference is that, if you
do not do a rollover, you will not have to pay the 10% additional income tax on
early distributions from the Plan even if you are under age 59½ (unless the
payment is from a separate account holding rollover contributions that were
made to the Plan from a tax-qualified plan, a section 403(b) plan, or an IRA).
However, if you do a rollover to an IRA or to an employer plan that is not a
governmental section 457(b) plan, a later distribution made before age 59½ will
be subject to the 10% additional income tax on early distributions (unless an
exception applies). Other differences include that you cannot do a rollover if the
payment is due to an “unforeseeable emergency” and the special rules under “If
your payment includes employer stock that you do not roll over” and “If you were
born on or before January 1, 1936” do not apply.

If you are an eligible retired public safety officer and your payment is used
to pay for health coverage or qualified long-term care insurance

If the Plan is a governmental plan, you retired as a public safety officer, and your
retirement was by reason of disability or was after normal retirement age, you
can exclude from your taxable income Plan payments paid directly as premiums
to an accident or health plan (or a qualified long-term care insurance contract)
that your employer maintains for you, your spouse, or your dependents, up to a
maximum of $3,000 annually. For this purpose, a public safety officer is a law
enforcement officer, firefighter, chaplain, or member of a rescue squad or
ambulance crew.

If you roll over your payment to a Roth IRA

If you roll over a payment from the Plan to a Roth IRA, a special rule applies
under which the amount of the payment rolled over (reduced by any after-tax
amounts) will be taxed. In general, the 10% additional income tax on early
distributions will not apply. However, if you take the amount rolled over out of the
Roth IRA within the 5-year period that begins on January 1 of the year of the
rollover, the 10% additional income tax will apply (unless an exception applies).

If you roll over the payment to a Roth IRA, later payments from the Roth IRA that
are qualified distributions will not be taxed (including earnings after the rollover).
A qualified distribution from a Roth IRA is a payment made after you are age
59½ (or after your death or disability, or as a qualified first-time homebuyer
distribution of up to $10,000) and after you have had a Roth IRA for at least 5
years. In applying this 5-year rule, you count from January 1 of the year for
which your first contribution was made to a Roth IRA. Payments from the Roth
IRA that are not qualified distributions will be taxed to the extent of earnings after

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the rollover, including the 10% additional income tax on early distributions
(unless an exception applies). You do not have to take required minimum
distributions from a Roth IRA during your lifetime. For more information, see IRS
Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs),
and IRS Publication 590-B, Distributions from Individual Retirement
Arrangements (IRAs).

If you do a rollover to a designated Roth account in the Plan

You cannot roll over a distribution to a designated Roth account in another
employer’s plan. However, you can roll the distribution over into a designated
Roth account in the distributing Plan. If you roll over a payment from the Plan to
a designated Roth account in the Plan, the amount of the payment rolled over
(reduced by any after-tax amounts directly rolled over) will be taxed. In general,
the 10% additional income tax on early distributions will not apply. However, if
you take the amount rolled over out of the Roth IRA within the 5-year period that
begins on January 1 of the year of the rollover, the 10% additional income tax will
apply (unless an exception applies).

If you roll over the payment to a designated Roth account in the Plan, later
payments from the designated Roth account that are qualified distributions will
not be taxed (including earnings after the rollover). A qualified distribution from a
designated Roth account is a payment made both after you are age 59½ (or after
your death or disability) and after you have had a designated Roth account in the
Plan for at least 5 years. In applying this 5-year rule, you count from January 1
of the year your first contribution was made to the designated Roth account.
However, if you made a direct rollover to a designated Roth account in the Plan
from a designated Roth account in a plan of another employer, the 5-year period
begins on January 1 of the year you made the first contribution to the designated
Roth account in the Plan or, if earlier, to the designated Roth account in the plan
of the other employer. Payments from the designated Roth account that are not
qualified distributions will be taxed to the extent of earnings after the rollover,
including the 10% additional income tax on early distributions (unless an
exception applies).

If you are not a Plan participant

Payments after death of the participant. If you receive a distribution after the
participant’s death that you do not roll over, the distribution generally will be
taxed in the same manner described elsewhere in this notice. However, the 10%
additional income tax on early distributions and the special rules for public safety
officers do not apply, and the special rule described under the section “If you
were born on or before January 1, 1936” applies only if the deceased participant
was born on or before January 1, 1936.

18

If you are a surviving spouse. If you receive a payment from the Plan
as the surviving spouse of a deceased participant, you have the same
rollover options that the participant would have had, as described
elsewhere in this notice. In addition, if you choose to do a rollover to an
IRA, you may treat the IRA as your own or as an inherited IRA.

An IRA you treat as your own is treated like any other IRA of yours, so that
payments made to you before you are age 59½ will be subject to the 10%
additional income tax on early distributions (unless an exception applies)
and required minimum distributions from your IRA do not have to start until
after you are age 70½ (if you were born before July 1, 1949) or age 72 (if
you were born after June 30, 1949).

If you treat the IRA as an inherited IRA, payments from the IRA will not be
subject to the 10% additional income tax on early distributions. However,
if the participant had started taking required minimum distributions, you
will have to receive required minimum distributions from the inherited IRA.
If the participant had not started taking required minimum distributions
from the Plan, you will not have to start receiving required minimum
distributions from the inherited IRA until the year the participant would
have been age 70½ (if the participant was born before July 1, 1949) or
age 72 (if the participant was born after June 30, 1949).

If you are a surviving beneficiary other than a spouse. If you receive a
payment from the Plan because of the participant’s death and you are a
designated beneficiary other than a surviving spouse, the only rollover
option you have is to do a direct rollover to an inherited IRA. Payments
from the inherited IRA will not be subject to the 10% additional income tax
on early distributions. You will have to receive required minimum
distributions from the inherited IRA.

Payments under a QDRO. If you are the spouse or former spouse of the
participant who receives a payment from the Plan under a QDRO, you generally
have the same options and the same tax treatment that the participant would
have (for example, you may roll over the payment to your own IRA or an eligible
employer plan that will accept it). However, payments under the QDRO will not
be subject to the 10% additional income tax on early distributions.

If you are a nonresident alien

If you are a nonresident alien and you do not do a direct rollover to a U.S. IRA or
U.S. employer plan, instead of withholding 20%, the Plan is generally required to
withhold 30% of the payment for federal income taxes. If the amount withheld
exceeds the amount of tax you owe (as may happen if you do a 60-day rollover),
you may request an income tax refund by filing Form 1040NR and attaching your
Form 1042-S. See Form W-8BEN for claiming that you are entitled to a reduced

19

rate of withholding under an income tax treaty. For more information, see also
IRS Publication 519, U.S. Tax Guide for Aliens, and IRS Publication 515,
Withholding of Tax on Nonresident Aliens and Foreign Entities.

Other special rules

If a payment is one in a series of payments for less than 10 years, your choice
whether to do a direct rollover will apply to all later payments in the series (unless
you make a different choice for later payments).

If your payments for the year are less than $200 (not including payments from a
designated Roth account in the Plan), the Plan is not required to allow you to do
a direct rollover and is not required to withhold federal income taxes. However,
you may do a 60-day rollover.

Unless you elect otherwise, a mandatory cashout of more than $1,000 (not
including payments from a designated Roth account in the Plan) will be directly
rolled over to an IRA chosen by the Plan administrator or the payor. A
mandatory cashout is a payment from a plan to a participant made before age 62
(or normal retirement age, if later) and without consent, where the participant’s
benefit does not exceed $5,000 (not including any amounts held under the plan
as a result of a prior rollover made to the plan).

You may have special rollover rights if you recently served in the U.S. Armed
Forces. For more information on special rollover rights related to the U.S. Armed
Forces, see IRS Publication 3, Armed Forces’ Tax Guide. You also may have
special rollover rights if you were affected by a federally declared disaster (or
similar event), or if you received a distribution on account of a disaster. For more
information on special rollover rights related to disaster relief, see the IRS
website at www.irs.gov
.

FOR MORE INFORMATION

You may wish to consult with the Plan administrator or payor, or a professional
tax advisor, before taking a payment from the Plan. Also, you can find more
detailed information on the federal tax treatment of payments from employer
plans in: IRS Publication 575, Pension and Annuity Income; IRS Publication
590-A, Contributions to Individual Retirement Arrangements (IRAs); IRS
Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs);
and IRS Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). These
publications are available from a local IRS office, on the web at www.irs.gov
, or
by calling 1-800-TAX-FORM.

20

For Payments From a
Designated Roth Account

YOUR ROLLOVER OPTIONS

You are receiving this notice because all or a portion of a payment you are
receiving from the [INSERT NAME OF PLAN] (the “Plan”) is eligible to be rolled
over to a Roth IRA or designated Roth account in an employer plan. This notice
is intended to help you decide whether to do a rollover.

This notice describes the rollover rules that apply to payments from the Plan that
are from a designated Roth account. If you also receive a payment from the Plan
that is not from a designated Roth account, you will be provided a different notice
for that payment, and the Plan administrator or the payor will tell you the amount
that is being paid from each account.

Rules that apply to most payments from a designated Roth account are
described in the “General Information About Rollovers” section. Special rules
that only apply in certain circumstances are described in the “Special Rules and
Options” section.

GENERAL INFORMATION ABOUT ROLLOVERS

How can a rollover affect my taxes?

After-tax contributions included in a payment from a designated Roth account are
not taxed, but earnings might be taxed. The tax treatment of earnings included in
the payment depends on whether the payment is a qualified distribution. If a
payment is only part of your designated Roth account, the payment will include
an allocable portion of the earnings in your designated Roth account.

If the payment from the Plan is not a qualified distribution and you do not do a
rollover to a Roth IRA or a designated Roth account in an employer plan, you will
be taxed on the portion of the payment that is earnings. If you are under age
59½, a 10% additional income tax on early distributions (generally, distributions
made before age 59½) will also apply to the earnings (unless an exception
applies). However, if you do a rollover, you will not have to pay taxes currently
on the earnings and you will not have to pay taxes later on payments that are
qualified distributions.

If the payment from the Plan is a qualified distribution, you will not be taxed on
any part of the payment even if you do not do a rollover. If you do a rollover, you
will not be taxed on the amount you roll over and any earnings on the amount
you roll over will not be taxed if paid later in a qualified distribution.

21

A qualified distribution from a designated Roth account in the Plan is a payment
made after you are age 59½ (or after your death or disability) and after you have
had a designated Roth account in the Plan for at least 5 years. In applying the 5-
year rule, you count from January 1 of the year your first contribution was made
to the designated Roth account. However, if you did a direct rollover to a
designated Roth account in the Plan from a designated Roth account in another
employer plan, your participation will count from January 1 of the year your first
contribution was made to the designated Roth account in the Plan or, if earlier, to
the designated Roth account in the other employer plan.

What types of retirement accounts and plans may accept my rollover?

You may roll over the payment to either a Roth IRA (a Roth individual retirement
account or Roth individual retirement annuity) or a designated Roth account in an
employer plan (a tax-qualified plan, section 403(b) plan, or governmental section
457 plan) that will accept the rollover. The rules of the Roth IRA or employer
plan that holds the rollover will determine your investment options, fees, and
rights to payment from the Roth IRA or employer plan (for example, Roth IRAs
are not subject to spousal consent rules, and Roth IRAs may not provide loans).
Further, the amount rolled over will become subject to the tax rules that apply to
the Roth IRA or the designated Roth account in the employer plan. In general,
these tax rules are similar to those described elsewhere in this notice, but
differences include:

• If you do a rollover to a Roth IRA, all of your Roth IRAs will be considered
for purposes of determining whether you have satisfied the 5-year rule
(counting from January 1 of the year for which your first contribution was
made to any of your Roth IRAs).
• If you do a rollover to a Roth IRA, you will not be required to take a
distribution from the Roth IRA during your lifetime and you must keep
track of the aggregate amount of the after-tax contributions in all of your
Roth IRAs (in order to determine your taxable income for later Roth IRA
payments that are not qualified distributions).
• Eligible rollover distributions from a Roth IRA can only be rolled over to
another Roth IRA.

How do I do a rollover?

There are two ways to do a rollover. You can either do a direct rollover or a 60-
day rollover.

If you do a direct rollover, the Plan will make the payment directly to your Roth
IRA or designated Roth account in an employer plan. You should contact the
Roth IRA sponsor or the administrator of the employer plan for information on
how to do a direct rollover.

22

If you do not do a direct rollover, you may still do a rollover by making a deposit
(generally within 60 days) into a Roth IRA, whether the payment is a qualified or
nonqualified distribution. In addition, you can do a rollover by making a deposit
within 60 days into a designated Roth account in an employer plan if the payment
is a nonqualified distribution and the rollover does not exceed the amount of the
earnings in the payment. You cannot do a 60-day rollover to an employer plan of
any part of a qualified distribution. If you receive a distribution that is a
nonqualified distribution and you do not roll over an amount at least equal to the
earnings allocable to the distribution, you will be taxed on the amount of those
earnings not rolled over, including the 10% additional income tax on early
distributions if you are under age 59½ (unless an exception applies).

If you do a direct rollover of only a portion of the amount paid from the Plan and a
portion is paid to you at the same time, the portion directly rolled over consists
first of earnings.

If you do not do a direct rollover and the payment is not a qualified distribution,
the Plan is required to withhold 20% of the earnings for federal income taxes (up
to the amount of cash and property received other than employer stock). This
means that, in order to roll over the entire payment in a 60-day rollover to a Roth
IRA, you must use other funds to make up for the 20% withheld.

How much may I roll over?

If you wish to do a rollover, you may roll over all or part of the amount eligible for
rollover. Any payment from the Plan is eligible for rollover, except:

• Certain payments spread over a period of at least 10 years or over your
life or life expectancy (or the joint lives or joint life expectancies of you and
your beneficiary);
• Required minimum distributions after age 70½ (if you were born before
July 1, 1949), after age 72 (if you were born after June 30, 1949), or after
death;
• Hardship distributions;
• Payments of employee stock ownership plan (ESOP) dividends;
• Corrective distributions of contributions that exceed tax law limitations;
• Loans treated as deemed distributions (for example, loans in default due
to missed payments before your employment ends);
• Cost of life insurance paid by the Plan;
• Payments of certain automatic enrollment contributions that you request to
withdraw within 90 days of your first contribution; and
• Amounts treated as distributed because of a prohibited allocation of
S corporation stock under an ESOP (also, there generally will be adverse
tax consequences if S corporation stock is held by an IRA); and
• Distributions of certain premiums for health and accident insurance.

23

The Plan administrator or the payor can tell you what portion of a payment is
eligible for rollover.

If I don’t do a rollover, will I have to pay the 10% additional income tax on
early distributions?

If a payment is not a qualified distribution and you are under age 59½, you will
have to pay the 10% additional income tax on early distributions with respect to
the earnings allocated to the payment that you do not roll over (including
amounts withheld for income tax), unless one of the exceptions listed below
applies. This tax is in addition to the regular income tax on the earnings not
rolled over.

The 10% additional income tax does not apply to the following payments from the
Plan:

• Payments made after you separate from service if you will be at least age
55 in the year of the separation;
• Payments that start after you separate from service if paid at least
annually in equal or close to equal amounts over your life or life
expectancy (or the joint lives or joint life expectancies of you and your
beneficiary);
• Payments from a governmental plan made after you separate from service
if you are a qualified public safety employee and you will be at least age
50 in the year of the separation;
• Payments made due to disability;
• Payments after your death;
• Payments of ESOP dividends;
• Corrective distributions of contributions that exceed tax law limitations;
• Cost of life insurance paid by the Plan;
• Payments made directly to the government to satisfy a federal tax levy;
• Payments made under a qualified domestic relations order (QDRO);
• Payments of up to $5,000 made to you from a defined contribution plan if
the payment is a qualified birth or adoption distribution;
• Payments up to the amount of your deductible medical expenses (without
regard to whether you itemize deductions for the taxable year);
• Certain payments made while you are on active duty if you were a
member of a reserve component called to duty after September 11, 2001
for more than 179 days;
• Payments of certain automatic enrollment contributions that you request to
withdraw within 90 days of your first contribution; and
• Payments excepted from the additional income tax by federal legislation
relating to certain emergencies and disasters.

24

If I do a rollover to a Roth IRA, will the 10% additional income tax apply to
early distributions from the IRA?

If you receive a payment from a Roth IRA when you are under age 59½, you will
have to pay the 10% additional income tax on early distributions on the earnings
paid from the Roth IRA, unless an exception applies or the payment is a qualified
distribution. In general, the exceptions to the 10% additional income tax for early
distributions from a Roth IRA listed above are the same as the exceptions for
early distributions from a plan. However, there are a few differences for
payments from a Roth IRA, including:

• The exception for payments made after you separate from service if you
will be at least age 55 in the year of the separation (or age 50 for qualified
public safety employees) does not apply;
• The exception for qualified domestic relations orders (QDROs) does not
apply (although a special rule applies under which, as part of a divorce or
separation agreement, a tax-free transfer may be made directly to a Roth
IRA of a spouse or former spouse); and
• The exception for payments made at least annually in equal or close to
equal amounts over a specified period applies without regard to whether
you have had a separation from service.

Additional exceptions apply for payments from an IRA, including:

• Payments for qualified higher education expenses;
• Payments up to $10,000 used in a qualified first-time home purchase; and
• Payments for health insurance premiums after you have received
unemployment compensation for 12 consecutive weeks (or would have
been eligible to receive unemployment compensation but for
self-employed status).

Will I owe State income taxes?

This notice does not address any State or local income tax rules (including
withholding rules).

SPECIAL RULES AND OPTIONS

If you miss the 60-day rollover deadline

Generally, the 60-day rollover deadline cannot be extended. However, the IRS
has the limited authority to waive the deadline under certain extraordinary
circumstances, such as when external events prevented you from completing the
rollover by the 60-day rollover deadline. Under certain circumstances, you may
claim eligibility for a waiver of the 60-day rollover deadline by making a written
self-certification. Otherwise, to apply for a waiver from the IRS, you must file a

25

private letter ruling request with the IRS. Private letter ruling requests require the
payment of a nonrefundable user fee. For more information, see IRS Publication
590-A, Contributions to Individual Retirement Arrangements (IRAs).

If your payment includes employer stock that you do not roll over

If you receive a payment that is not a qualified distribution and you do not roll it
over, you can apply a special rule to payments of employer stock (or other
employer securities) that are paid in a lump sum after separation from service (or
after age 59½, disability, or the participant’s death). Under the special rule, the
net unrealized appreciation on the stock included in the earnings in the payment
will not be taxed when distributed to you from the Plan and will be taxed at capital
gain rates when you sell the stock. If you do a rollover to a Roth IRA for a
nonqualified distribution that includes employer stock (for example, by selling the
stock and rolling over the proceeds within 60 days of the distribution), you will not
have any taxable income and the special rule relating to the distributed employer
stock will not apply to any subsequent payments from the Roth IRA or, generally,
the Plan. Net unrealized appreciation is generally the increase in the value of the
employer stock after it was acquired by the Plan. The Plan administrator can tell
you the amount of any net unrealized appreciation.

If you receive a payment that is a qualified distribution that includes employer
stock and you do not roll it over, your basis in the stock (used to determine gain
or loss when you later sell the stock) will equal the fair market value of the stock
at the time of the payment from the Plan.

If you have an outstanding loan that is being offset

If you have an outstanding loan from the Plan, your Plan benefit may be offset by
the outstanding amount of the loan, typically when your employment ends. The
offset amount is treated as a distribution to you at the time of the offset.
Generally, you may roll over all or any portion of the offset amount. If the
distribution attributable to the offset is not a qualified distribution and you do not
roll over the offset amount, you will be taxed on any earnings included in the
distribution (including the 10% additional income tax on early distributions, unless
an exception applies). You may roll over the earnings included in the loan offset
to a Roth IRA or designated Roth account in an employer plan (if the terms of the
employer plan permit the plan to receive plan loan offset rollovers). You may
also roll over the full amount of the offset to a Roth IRA.

How long you have to complete the rollover depends on what kind of plan loan
offset you have. If you have a qualified plan loan offset, you will have until your
tax return due date (including extensions) for the tax year during which the offset
occurs to complete your rollover. A qualified plan loan offset occurs when a plan
loan in good standing is offset because your employer plan terminates, or
because you sever from employment. If your plan loan offset occurs for any

26

other reason (such as a failure to make level repayments that results in a
deemed distribution), then you have 60 days from the date the offset occurs to
complete your rollover.

If you receive a nonqualified distribution and you were born on or before
January 1, 1936

If you were born on or before January 1, 1936, and receive a lump sum
distribution that is not a qualified distribution and that you do not roll over, special
rules for calculating the amount of the tax on the earnings in the payment might
apply to you. For more information, see IRS Publication 575, Pension and
Annuity Income.

If your payment is from a governmental section 457(b) plan

If the Plan is a governmental section 457(b) plan, the same rules described
elsewhere in this notice generally apply, allowing you to roll over the payment to
an IRA or an employer plan that accepts rollovers. One difference is that, if you
receive a payment that is not a qualified distribution and you do not roll it over,
you will not have to pay the 10% additional income tax on early distributions with
respect to the earnings allocated to the payment that you do not roll over, even if
you are under age 59½ (unless the payment is from a separate account holding
rollover contributions that were made to the Plan from a tax-qualified plan, a
section 403(b) plan, or an IRA). However, if you do a rollover to an IRA or to an
employer plan that is not a governmental section 457(b) plan, a later distribution
that is not a qualified distribution made before age 59½ will be subject to the 10%
additional income tax on earnings allocated to the payment (unless an exception
applies). Other differences include that you cannot do a rollover if the payment is
due to an “unforeseeable emergency” and the special rules under “If your
payment includes employer stock that you do not roll over” and “If you were born
on or before January 1, 1936” do not apply.

If you receive a nonqualified distribution, are an eligible retired public
safety officer, and your payment is used to pay for health coverage or
qualified long-term care insurance

If the Plan is a governmental plan, you retired as a public safety officer, and your
retirement was by reason of disability or was after normal retirement age, you
can exclude from your taxable income nonqualified distributions paid directly as
premiums to an accident or health plan (or a qualified long-term care insurance
contract) that your employer maintains for you, your spouse, or your dependents,
up to a maximum of $3,000 annually. For this purpose, a public safety officer is a
law enforcement officer, firefighter, chaplain, or member of a rescue squad or
ambulance crew.

27

If you are not a Plan participant

Payments after death of the participant. If you receive a distribution after the
participant’s death that you do not roll over, the distribution generally will be
taxed in the same manner described elsewhere in this notice. However, whether
the payment is a qualified distribution generally depends on when the participant
first made a contribution to the designated Roth account in the Plan. Also, the
10% additional income tax on early distributions and the special rules for public
safety officers do not apply, and the special rule described under the section “If
you receive a nonqualified distribution and you were born on or before
January 1, 1936” applies only if the deceased participant was born on or before
January 1, 1936.

If you are a surviving spouse. If you receive a payment from the Plan
as the surviving spouse of a deceased participant, you have the same
rollover options that the participant would have had, as described
elsewhere in this notice. In addition, if you choose to do a rollover to a
Roth IRA, you may treat the Roth IRA as your own or as an inherited Roth
IRA.

A Roth IRA you treat as your own is treated like any other Roth IRA of
yours, so that you will not have to receive any required minimum
distributions during your lifetime and earnings paid to you in a nonqualified
distribution before you are age 59½ will be subject to the 10% additional
income tax on early distributions (unless an exception applies).

If you treat the Roth IRA as an inherited Roth IRA, payments from the
Roth IRA will not be subject to the 10% additional income tax on early
distributions. An inherited Roth IRA is subject to required minimum
distributions. If the participant had started taking required minimum
distributions from the Plan, you will have to receive required minimum
distributions from the inherited Roth IRA. If the participant had not started
taking required minimum distributions, you will not have to start receiving
required minimum distributions from the inherited Roth IRA until the year
the participant would have been age 70½ (if the participant was born
before July 1, 1949) or age 72 (if the participant was born after June 30,
1949).

If you are a surviving beneficiary other than a spouse. If you receive a
payment from the Plan because of the participant’s death and you are a
designated beneficiary other than a surviving spouse, the only rollover
option you have is to do a direct rollover to an inherited Roth IRA.
Payments from the inherited Roth IRA, even if made in a nonqualified
distribution, will not be subject to the 10% additional income tax on early
distributions. You will have to receive required minimum distributions from
the inherited Roth IRA.

28

Payments under a QDRO. If you are the spouse or a former spouse of the
participant who receives a payment from the Plan under a QDRO, you generally
have the same options and the same tax treatment that the participant would
have (for example, you may roll over the payment to your own Roth IRA or to a
designated Roth account in an eligible employer plan that will accept it).

If you are a nonresident alien

If you are a nonresident alien, you do not do a direct rollover to a U.S. IRA or
U.S. employer plan, and the payment is not a qualified distribution, the Plan is
generally required to withhold 30% (instead of withholding 20%) of the earnings
for federal income taxes. If the amount withheld exceeds the amount of tax you
owe (as may happen if you do a 60-day rollover), you may request an income tax
refund by filing Form 1040NR and attaching your Form 1042-S. See Form W-
8BEN for claiming that you are entitled to a reduced rate of withholding under an
income tax treaty. For more information, see also IRS Publication 519, U.S. Tax
Guide for Aliens, and IRS Publication 515, Withholding of Tax on Nonresident
Aliens and Foreign Entities.

Other special rules

If a payment is one in a series of payments for less than 10 years, your choice
whether to do a direct rollover will apply to all later payments in the series (unless
you make a different choice for later payments).

If your payments for the year (only including payments from the designated Roth
account in the Plan) are less than $200, the Plan is not required to allow you to
do a direct rollover and is not required to withhold federal income taxes.
However, you can do a 60-day rollover.

Unless you elect otherwise, a mandatory cashout from the designated Roth
account in the Plan of more than $1,000 will be directly rolled over to a Roth IRA
chosen by the Plan administrator or the payor. A mandatory cashout is a
payment from a plan to a participant made before age 62 (or normal retirement
age, if later) and without consent, where the participant’s benefit does not exceed
$5,000 (not including any amounts held under the plan as a result of a prior
rollover made to the plan).

You may have special rollover rights if you recently served in the U.S. Armed
Forces. For more information on special rollover rights related to the U.S. Armed
Forces, see IRS Publication 3, Armed Forces’ Tax Guide. You also may have
special rollover rights if you were affected by a federally declared disaster (or
similar event), or if you received a distribution on account of a disaster. For more
information on special rollover rights related to disaster relief, see the IRS
website at www.irs.gov
.

29

FOR MORE INFORMATION

You may wish to consult with the Plan administrator or payor, or a professional
tax advisor, before taking a payment from the Plan. Also, you can find more
detailed information on the federal tax treatment of payments from employer
plans in: IRS Publication 575, Pension and Annuity Income; IRS Publication
590-A, Contributions to Individual Retirement Arrangements (IRAs); IRS
Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs);
and IRS Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). These
publications are available from a local IRS office, on the web at www.irs.gov
, or
by calling 1-800-TAX-FORM.