loading…

Exception

Paragraph (1)(B) shall not apply to any distribution if the distributee elects under section 401(a)(31)(A) to have such distribution paid directly to an eligible retirement plan.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3405/c.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3405/c; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

eligible_rollover_distribution_withholding_rate

Parameter

source: 26 USC 3405(c)(1)(B)

- name: eligible_rollover_distribution_withholding_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3405(c)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: an amount equal to 20 percent of such distribution
  versions:
    - effective_from: '1990-01-01'
      formula: '0.20'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 401 (a)(31)(A)inferredUS Federal › Statutes › Title 26 › § 401 › (a)(31)(A)

loading…

us/statute/26/3405/c/2 — Exception · Axiom