SAFE HARBOR EXPLANATION FOR PLANS QUALIFIED UNDER …
In addition, no income tax withholding is required for any taxable portion of your Plan benefits for which you choose a DIRECT ROLLOVER. This Plan might not let you choose a DIRECT ROLLOVER if your distributions for the year are less than $200. DIRECT ROLLOVER to a Traditional IRA. You can open a traditional IRA to receive the direct rollover. ................
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