CB-NOTICE, 2002FED 46,230, Employer plans: Eligible ...
Examples of an “eligible rollover distribution” include: (1) a voluntary lump sum withdrawal of employer and employee contributions in lieu of an annuity retirement pension, (2) a voluntary election to receive up to 36 months of annuity payments in a lump sum upon retirement, and (3) a lump sum distribution of the present value of a small ... ................
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