Justification for SF 3106
SF 3106 (Application for Refund of Retirement Deductions/FERS) has been revised to eliminate the statement that refund payments cannot be rolled over into a Roth IRA. Under Section 401(a)(31)(A) of the Pension Protection Act of 2006, effective in 2008, eligible distributions can now be rolled over into a Roth IRA. The changes were made in the “Special Tax Notice Regarding Rollovers” section of the SF 3106.
| File Type | application/msword |
| File Modified | 0000-00-00 |
| File Created | 0000-00-00 |