Client (age 65) took out $50k in late-Jan of a prior employer 401(k) for an emergency expense. Client now would like to put it back into an IRA as a 60-day rollover. Client has not and does not plan to process another 60-day rollover. Taxes were taken out, but they have the cash now to fully put back the full distribution. Seems like a good use of 60-day rollover but also like I’m missing something. Are there any issues with this?