Focus on . . . Rollovers

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

10 Pages Posted: 7 Aug 2009  

David A. Pratt

Albany Law School

Date Written: 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.

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

Suggested Citation

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

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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