Item 5b.1 PF-15 Memo 09-30-20 GeneralLaw Offices
Christiansen & Dehner, P.A.
Scott R. Christiansen 63 Sarasota Center Blvd. Suite 107
Sarasota, Florida 34240
941-377.2200
Fax 941-377-4848
MEMORANDUM
TO: ALL PENSION PLANS
FROM: SCOTT R. CHRISTIANSEN
RE: REVISED ADMINISTRATIVE FORM PF -15
DATE: September 30, 2020
H. Lee Hehner
(1952.2019)
Recently, the Internal Revenue Service updated and amended its Safe Harbor Explanations
for Eligible Rollover Distributions for Governmental Plans in accordance with IRS Notice 2020-62
with changes based on the SECURE Act and the CARES Act.
Accordingly, we are enclosing a revised administrative form PF -15, Special Tax Notice
Regarding Plan Payments. This Notice explains how a member can continue to defer federal income
tax on lump sum payments from the Plan and contains important information each member will need
before deciding how to receive lump sum plan payments. Please continue to use the current
administrative form PF -16, Certification of Receipt.
Please discontinue use of and discard your current form PF -15 and replace it with this new
revised form dated September 30, 2020.
Please feel free to contact me should you have any questions.