The IRS Issued Notice The IRS Issued Notice 2009-75, in which they provide guidance on the federal income consequences of rollovers from employer plans to Roth IRAs, primarily net unrealized appreciation (NUA) of employer stocks and income-averaging eligible amounts. Read about it here
IRS Says Transfer Results in a Modification of a SOSEPP / 72(t): PLR 200925044
www.retirementdictionary.com The IRS recently issued private letter ruling (PLR) 200925044, in which they ruled that a partial transfer from an IRA (from which a SOSEPP