rr-2025-15: Revenue Ruling regarding uncashed retirement distribution checks and their replacements

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July 16, 2025

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Issue Number: RR-2025-15

Inside This Issue

Revenue Ruling 2025-15 provides guidance on withholding and reporting issues relating to uncashed qualified retirement plan distribution checks and replacement checks.

Revenue Ruling 2025-15 will be in IRB:2025-32, dated: August 4, 2025

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