A new batch of guidance could be of interest to retirement plan advisors, pension plan actuaries and others.

The Internal Revenue Service has issued Notice 2008-30 to offer answers to 21 common questions about the Pension Protection Act of 2006.

The guidance deals with topics such as rollovers, interest rate assumptions for lump-sum distributions and a variety of survivor annuity options.

In the rollover section, for example, IRS officials note that retirement plan participants can roll cash into Roth individual retirement accounts from 401(a) plans, 403(a) plans, 403(b) plans and 457(b) plans as well as from 401(k) plans.