Special Tax Notice (Section 402(f) Notice) | Practical Law

Special Tax Notice (Section 402(f) Notice) | Practical Law

A model special tax notice under Section 402(f) of the Internal Revenue Code (Code) that plan administrators of defined contribution and defined benefit plans may provide to participants and beneficiaries receiving eligible rollover distributions. The model contains two options, one for distributions that are not from a designated Roth account, and a second for distributions from a designated Roth account. This Standard Document has integrated notes with important explanations and drafting tips.

Special Tax Notice (Section 402(f) Notice)

Practical Law Standard Document w-013-9141 (Approx. 20 pages)

Special Tax Notice (Section 402(f) Notice)

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A model special tax notice under Section 402(f) of the Internal Revenue Code (Code) that plan administrators of defined contribution and defined benefit plans may provide to participants and beneficiaries receiving eligible rollover distributions. The model contains two options, one for distributions that are not from a designated Roth account, and a second for distributions from a designated Roth account. This Standard Document has integrated notes with important explanations and drafting tips.