| http://www.w3.org/ns/prov#value | - RIA caution:Taxpayers should keep in mind that under Reg. ?? 1.401(a)(31)-1, Q&A 13, qualified plans may, but are not required to, accept rollovers from an eligible retirement plan.Thus, a plan can refuse to accept rollovers.Alternatively, a plan can limit the circumstances under which it will accept rollovers.For example, a plan can limit the types of plans from which it will accept a rollover or
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