RR-2019-19: Failure To Cash a Distribution Check From a Qualified Retirement Plan

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August 14, 2019

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Issue Number: RR-2019-19

Inside This Issue

Revenue Ruling 2019-19 provide that an individual receives a distribution check from a qualified plan and does not to cash the check. The revenue ruling concludes that the individual’s failure to cash the check does not permit the individual to exclude the amount of the designated distribution from gross income under § 402(a) and does not alter the employer’s withholding obligations under § 3405 or Form 1099-R reporting obligations under § 6047(d).

Revenue Ruling 2019-19 will be in IRB 2019-36, dated September 3, 2019.

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