³³ TD 6169 (12/29/04).

³⁴ Rev. Rul. 2002-46, 2002-2 CB 917.

³⁵ Notice 2002-48, 2002-2 CB 130.

³⁶ REG-152354-04 (3/2/05).

³⁷ Notice 2004-78, IRB 2004-48, 879.

³⁸ The dollar amount is adjusted annually for inflation; see Sec. 415(d)(1)(A) and Notice 2004-72, IRB 2004-46, 840.

³⁹ IRS Field Directive, “Short Service Employees and Other Meaningful Benefit Schemes and Abuses,” Tax Exempt and Government Entities Division (10/22/04).

⁴⁰ See Regs. Sec. 1.401(a)(4)-1(c)(2).

⁴¹ Memorandum of Carol D. Gold, IRS Director, Employee Plans (2/4/05).

⁴² TD 9164 and REG-129709-03 (12/17/04).

⁴³ TD 9081 and REG-129709 (7/21/03).

⁴⁴ Rev. Rul. 2004-4, IRB 2004-6, 414.

⁴⁵ 29 CFR Section 2550.404a-2.

⁴⁶ The Economic Growth and Tax Relief Reconciliation Act of 2001 amended Sec. 401(a)(31)(B), requiring retirement plans to make direct transfers to individual retirement plans the default distribution option for mandatory cashouts exceeding $1,000. Sec. 401(a)(31)(B)’s effective date was tied to the DOL regulations, which took effect on March 28, 2005; thus, the automatic rollover rule applies to distributions after March 27, 2005.

⁴⁷ DOL Field Assistance Bulletin (FAB) 2004-2 (9/30/04) extended the safe harbor to distributions from terminated defined-contribution plans.

⁴⁸ DOL Prohibited Transaction Exemption (PTE) 2004-16 (9/28/04).

⁴⁹ Notice 2005-5, IRB 2005-3, 337.

⁵⁰ See IRS Tax Exempt and Government Entities Division, Employee Plans News: Protecting Retirement Benefits through Educating Customers, News Flash (2/16/05), available at http://www.irs.gov/retirement/article/0,,id=96719,00.htm, then click on “News Flash, February 16, 2005.”

⁵¹ FAB No. 2004-2, note 47 supra.

⁵² 70 Fed. Reg. 12,046 (3/10/05).

⁵³ 70 Fed. Reg. 12,074 (3/10/05).

⁵⁴ 70 Fed. Reg. 17,515 (4/6/05).

⁵⁵ DOL PTE 2002-51 (11/25/02).

⁵⁶ 70 Fed. Reg. 17,476 (4/6/05).

⁵⁷ DOL Advisory Opinion 2004-09A (12/22/04).

⁵⁸ Notice 2005-8, IRB 2005-4, 368.

⁵⁹ REG-138647-04 (8/26/05).

⁶⁰ Notice 2004-2, IRB 2004-2, 269.

⁶¹ Notice 2004-50, IRB 2004-33, 196.

⁶² See Notice 2005-8, note 58 supra.

⁶³ IRS Letter Ruling 200452013 (9/14/04).

⁶⁴ Rev. Rul. 2005-55, IRB 2005-33, 284.

⁶⁵ 69 Fed. Reg. 56,266 (9/20/04).