Focus on . . . Rollovers
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 9, No. 4, p. 7, Summer 2002
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
Date posted: August 7, 2009