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PSCA Executive Reports

September 18, 2019

IRS Guidance

The IRS has issued Revenue Ruling 2019-19 on uncashed checks from qualified retirement plans. The limited guidance states generally that the amount of an uncashed check is taxable to the recipient in the year the check is received, regardless of whether it is cashed, and that whether the check is cashed has no bearing on the plan administrator’s obligations for withholding and reporting.

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