CFR 2004 annual edition (revised as of 2004-04-01) · in effect Apr 1, 1997 to Apr 1, 2005
The following questions and answers relate to withholding on eligible rollover distributions under
section 3405(c) of the Internal Revenue Code of 1986, as added by
section 522(b) of the Unemployment Compensation Amendments of 1992 (
Public Law 102- 318, 106 Stat. 290) (UCA). For additional UCA guidance under
sections 401(a)(31),
402(c),
402(f), and
403(b)(8) and (10), see
§§ 1.401(a)(31)-1, 1.402(c)-2, 1.402(f)-1, and 1.403(b)-2 of this chapter, respectively.