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Pension Resource

Treas. Reg. § 31.3405(c)-1

Withholding on eligible rollover distributions; questions and answers..
CFR 2004 annual edition (revised as of 2004-04-01) · superseded Apr 1, 2005
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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.
Treas. Reg. § 31.3405(c)-1 — Withholding on eligible rollover distributions; questions and answers.. · CFR 2004 annual edition (revised as of 2004-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-31.3405%28c%29-1&asof=2001-01-02 · printed Oct 16, 2026
Implements
I.R.C. § 3405 Special rules for pensions, annuities, and certain other deferred income
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Guidance addressing this section

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Also cited in 9 other documents
IRS / Treasury
Notices
  • Notice 2026-49 Aug 24, 2026 — Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers (b)
Revenue Rulings
  • Rev. Rul. 2025-15 Aug 4, 2025 — Section 6047. — Information Relating to Certain Trusts and Annuity Plans
Final Rules
  • 89 FR 58886 Jul 19, 2024 — Required Minimum Distributions
  • 86 FR 464 Jan 6, 2021 — Rollover Rules for Qualified Plan Loan Offset Amounts
  • 85 FR 61813 Oct 1, 2020 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
Proposed Rules
  • 87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022
  • 85 FR 51369Proposed Aug 20, 2020 — Rollover Rules for Qualified Plan Loan Offset Amounts Comments due Oct 5, 2020
  • 85 FR 31714Proposed May 27, 2020 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
Treasury Decisions
  • T.D. 9937 Jan 25, 2021 — This document sets forth final regulations relating to amendments made to section 402(c) of the Internal Revenue Code (Code) by section 13613 of the Tax Cuts a…

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 2005CFR 2004 annual edition (revised as of 2004-04-01) run 127View
Apr 1, 2005Mar 31, 2009CFR 2008 annual edition (revised as of 2008-04-01) run 127View · Redline (sign in)
Apr 1, 2009Jul 18, 2024eCFR editorial change effective 2016-12-30 run 26T.D. 9340, 72 FR 41159, July 26, 2007View · Redline (sign in)
Jul 19, 2024Sep 16, 2024eCFR amendment effective 2024-07-19 run 26T.D. 9340, 72 FR 41159, July 26, 2007View · Redline (sign in)
Sep 17, 2024currenteCFR amendment effective 2024-09-17 run 2T.D. 10001, 89 FR 58951, July 19, 2024View · Redline (sign in)
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