IRS Notice 2009-68 – Safe Harbor Explanation — Eligible Rollover Distributions

Part III --- Administrative, Miscellaneous, and Procedural

IRS Notice 2009-68 – Safe Harbor Explanation — Eligible Rollover Distributions

Safe harbor explanations — eligible rollover distributions. This notice contains two safe harbor explanations that may be provided to recipients of eligible rollover distributions from an employer plan in order to satisfy section 402(f) of the Code. The first safe harbor explanation applies to a distribution not from a designated Roth account, as described in section 402A. The second safe harbor explanation applies to a distribution from a designated Roth account. These safe harbor explanations update the safe harbor explanations that were published in Notice 2002-3, 2002-1 C.B. 289, to reflect changes in the law. This notice is part of the "Savings Initiative" guidance issued by the Service. Notice 2002-3 modified and superseded.

Related Links:

• IRS Notice 2009-68, 2009-39 I.R.B. 423 (September 28, 2009) – Safe Harbor Explanation — Eligible Rollover Distributions [PDF]
• IRS Notice 2009-68, 2009-39 I.R.B. 423 (September 28, 2009) – Safe Harbor Explanation — Eligible Rollover Distributions [HTML]]
• 2009-39 I.R.B. 423 (September 28, 2009)
• IRC Section 402(f) - Written explanation to recipients of distributions eligible for rollover treatment
• IRS Notice 2002-3 - Safe Harbor Explanation - Certain Qualified Plan Distributions

• 2009 Safe Harbor Notice of Tax Treatment (402(f) Notice)
• 2002 Safe Harbor Notice Information Page
• Is Your 402(f) Safe Harbor Special Tax Notice Out of Date?