Internal Revenue Bulletin:  2005-3 

January 18, 2005 

APPENDIX

Section 401(a)(31)(B) Sample Amendment

“In the event of a mandatory distribution greater than $1,000 in accordance with the provisions of section , if the participant does not elect to have such distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover or to receive the distribution directly in accordance with section(s) , then the plan administrator will pay the distribution in a direct rollover to an individual retirement plan designated by the plan administrator.”


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