[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302976-105":53,"doc-detail-302976-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","special-tax-notice-regarding-rollovers-form-ri-37-22","Special Tax Notice Regarding Rollovers - Form RI 37-22","","Special Tax Notice Regarding Rollovers explains how the Office of Personnel Management (OPM) payments related to civil service retirement benefits may qualify for rollover to a traditional IRA, a Roth IRA, or an eligible employer plan. The notice covers the tax consequences of direct rollovers versus receiving the payment, restrictions on rolling certain distributions, and limits involving SIMPLE IRA and Coverdell Education Savings Accounts. It also addresses eligible employer plan acceptance, spousal consent, and options for Federal Retirement Thrift Savings Plan rollovers using form TSP-60.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/special-tax-notice-regarding-rollovers-form-ri-37-22/302976/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/special-tax-notice-regarding-rollovers-form-ri-37-22/302976.png","ImageObject",442,249,{"name":88,"@type":89},"Ava Thompson","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-07","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What options are available for receiving a payment eligible for rollover?","Question",{"text":109,"@type":110},"You can receive a direct rollover to a traditional IRA, Roth IRA, or an eligible employer plan that accepts it, or you can have OPM pay the amount to you.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How does the tax treatment differ between a direct rollover and receiving the payment?",{"text":114,"@type":110},"A direct rollover to a traditional IRA or eligible employer plan is not taxed in the current year, and OPM does not withhold income tax. If you receive the payment, only 80% is provided because 20% must be withheld and sent to the IRS, and the taxable amount is generally taxed in the current year unless rolled over.",{"name":116,"@type":107,"acceptedAnswer":117},"Are there restrictions on what can be rolled over to certain accounts or plans?",{"text":118,"@type":110},"Yes. You cannot roll over amounts to a SIMPLE IRA or a Coverdell Education Savings Account, and eligible employer plans may reject certain distribution types such as after-tax amounts. Some plans may also limit subsequent distributions or require spousal consent.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},302976,1790468955,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},1649267921044,"https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1786009248482753345","United States  \nOffice of Personnel Management Form Approved  \nRetirement Operations OMB No. 3206-0212  \nWashington, DC 20415-0001  \nSpecial Tax Notice Regarding Rollovers  \nThe statements contained in this notice prepared by the Office of Personnel Management (OPM) are based upon a review of  \nInternal Revenue Service (IRS) publications, specifically Publications 575, Pension and Annuity Income, 590, Individual Retirement Arrangements (IRAs), and 721, Tax Guide to U.S. Civil Service Retirement Benefits. However, the authority to determine income tax liability in a particular case is vested with the IRS, not OPM. Any questions that you may have concerning tax liability in your particular case should be addressed to the IRS.  \nThis notice is provided to you because all or part of the payment that you will soon receive from the Office of Personnel Management (OPM) may be eligible for rollover by you or OPM to a traditional IRA, a Roth IRA, or an eligible employer plan. A rollover is a payment by you or OPM ofall or part of your lump sum to an eligible employer plan or IRA. A rollover to a traditional IRA or an eligible employer plan allows you to continue to postpone taxation of the lump sum until it is paid to you. You cannot postpone taxation of the taxable portion of a lump sum payment (that is, any interest that you receive in addition to the lump sum payment of deductions and/or voluntary contributions) if you roll it over to a Roth IRA. Your payment cannot be rolled over to a SIMPLE IRA or a Coverdell Education Savings Account (formerly known as an education IRA). An “ eligible employer plan ” includes a plan qualified under section 401(a) of the Internal Revenue Code, including a 401(k) plan, profit-sharing plan, defined benefit plan, stock bonus plan, and money purchase plan; a section 403(a) annuity plan; a section 403(b) tax-sheltered annuity; and an eligible section 457(b) plan maintained by a governmental employer (governmental 457 plan) .  \nAn eligible employer plan is not legally required to accept a rollover. Before you decide to roll over your payment to an employer plan, you should find out whether the plan accepts rollovers and, if so, the types of distributions it accepts as a rollover. You should also find out about any documents that must be completed before the receiving plan will accept a rollover. Even ifa plan accepts rollovers, it might not accept rollovers of certain types of distributions, such as after-tax amounts. If this is the case and your distribution includes after-tax amounts, you may wish instead to roll your distribution over to a traditional IRA or Roth IRA or split your rollover amount between the employer plan in which you will participate and a traditional IRA or Roth IRA. If an employer plan accepts your rollover, the plan may restrict subsequent distributions ofthe rollover amount or may require your spouse’s consent for any subsequent distribution. A subsequent distribution from the plan that accepts your rollover may also be subject to different tax treatment than distributions from OPM. Check with the administrator of the plan that is to receive your rollover prior to making the rollover.  \nIf you have a Federal Retirement Thrift Savings Plan account, you may roll over the taxable portion of your lump sum into that account. The Thrift Savings Plan (TSP) will not accept non-taxable (after-tax) monies. To accomplish a rollover to the TSP, you will need to submit form TSP-60 to us. See Part II Direct Rollover for more information.  \nSummary  \nThere are two ways you may be able to receive a payment that is eligible for rollover:  \n1. We can make certain payments directly to a traditional IRA or Roth IRA that you establish or to an eligible employer plan that will accept it and hold it for your benefit (”Direct Rollover”); or  \n2. We can make the payment to you.  \nIf you choose a Direct Rollover:  \n• Your payment made directly to your traditional IRA or eligible employer plan will not be","cbCaio8Pxfd9Heo8","https://ap.wps.com/l/cbCaio8Pxfd9Heo8","pdf",94697,"English","# Direct rollovers\n## Tax treatment when funds go directly to an IRA or eligible employer plan\n# Rollovers when you receive the payment\n## Withholding and 60-day rollover rule\n# Eligibility and restrictions\n## Plans that may accept rollovers and what distributions are excluded\n# Thrift Savings Plan (TSP) option\n## Taxable portion rollover and form TSP-60","[{\"question\":\"What options are available for receiving a payment eligible for rollover?\",\"answer\":\"You can receive a direct rollover to a traditional IRA, Roth IRA, or an eligible employer plan that accepts it, or you can have OPM pay the amount to you.\"},{\"question\":\"How does the tax treatment differ between a direct rollover and receiving the payment?\",\"answer\":\"A direct rollover to a traditional IRA or eligible employer plan is not taxed in the current year, and OPM does not withhold income tax. If you receive the payment, only 80% is provided because 20% must be withheld and sent to the IRS, and the taxable amount is generally taxed in the current year unless rolled over.\"},{\"question\":\"Are there restrictions on what can be rolled over to certain accounts or plans?\",\"answer\":\"Yes. You cannot roll over amounts to a SIMPLE IRA or a Coverdell Education Savings Account, and eligible employer plans may reject certain distribution types such as after-tax amounts. Some plans may also limit subsequent distributions or require spousal consent.\"}]","Special Tax Notice Regarding Rollovers - Form RI 37-22 | PDF",1789799316]