§ 72(t)(4)(C)

rollover not treated as modification

UNDECIDED

0 of 2 settled

  1. 1

    § 72(t)(4)(C)

    ALL OF

    If—

    “payments described in paragraph (2)(A)(iv) are being made from a qualified retirement plan,” § 72(t)(4)(C)(i) needs Step 2 Paragraph (1) does not apply UNDECIDED
    “a transfer or a rollover from such qualified retirement plan of all or a portion of the taxpayer’s benefit under the plan is made to another qualified retirement plan, and” § 72(t)(4)(C)(ii)
    “distributions from the transferor and transferee plans would in combination continue to satisfy the requirements of paragraph (2)(A)(iv) if they had been made only from the transferor plan,” § 72(t)(4)(C)(iii)

    such transfer or rollover shall not be treated as a modification under subparagraph (A)(ii), and compliance with paragraph (2)(A)(iv) shall be determined on the basis of the combined distributions described in clause (iii).

  2. 2

    § 72(t)(2)(A)(iv)

    Paragraph (1) does not apply

    ALL OF
    NOT“Except as provided in paragraphs (3) and (4),” Enclosing § 72(t)(2)
    “part of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the employee or the joint lives (or joint life expectancies) of such employee and his designated beneficiary”

    “Substantially” implies facts and circumstances. Cited by Reg. § 1.402(c)-2(d)(1), Reg. § 1.408A-4(d), Reg. § 1.417(e)-1(b)(3)(iv)(D), Reg. § 1.417(e)-1(b)(3)(iv)(E)