N.Y. Comp. Codes R. & Regs. tit. 2 § 356.5

Current through Register Vol. 46, No. 43, October 23, 2024
Section 356.5 - Partial rollovers

A distributee may not elect to have a direct rollover of only a portion of an eligible rollover distribution unless the portion to be rolled over is equal to or greater than $500.

N.Y. Comp. Codes R. & Regs. Tit. 2 § 356.5