Abstract

http://ssrn.com/abstract=1444045
 


 



Focus on . . . Rollovers


David A. Pratt


Albany Law School

2002

Journal of Pension Benefits, Vol. 9, No. 4, p. 7, Summer 2002

Abstract:     
The liberalized rules enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) present new planning opportunities, but also new potential pitfalls. This article explains the new rollover rules and offers suggestions as to what issues should be considered before effecting any rollover, particularly a rollover to a different type of plan.

Number of Pages in PDF File: 10

Keywords: rollover rules, Economic Growth and Tax Relief Reconciliation Act of 2001

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Date posted: August 7, 2009  

Suggested Citation

Pratt, David A., Focus on . . . Rollovers (2002). Journal of Pension Benefits, Vol. 9, No. 4, p. 7, Summer 2002. Available at SSRN: http://ssrn.com/abstract=1444045

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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