Where can I find more information about direct rollovers and plan distributions?
Before your plan distribution is paid, your benefits office will provide a written explanation of the special tax rules of which you should be aware. You will also find information about the tax treatment of payments from qualified plans in IRS Publication 575, Pension and Annuity Income, and IRS Publication 590, Individual Retirement Arrangements. Both are available from your local IRS office or by calling 1-800-TAX-FORM.