IRA rollover multiple checks

I understand that if I have 2 checks coming from one IRA on the same day, they are considered to be a single distribution from that IRA for purposes of a 60 day rollover (per Beverly Deleny’s article on the EdSlott web site). Does anyone have a reference to an actual IRA statement to this effect?



I cannot locate anything on the IRS site or in prior related announcements. However, Natalie Choate in the following quote refers to a possible non specific PLR as the source in the following quote, and PLRs are not particularly good sources to rely on per their limited applications. Of course, two checks pursuant to a single distribution request is not the same as two separate requests on the same day.
“Multiple distributions considered one distribution? The limits of this potential exception are not clearly defined, but it does appear that if you ask your IRA provider to distribute your entire account, and the IRA provider (instead of giving you one big check) sends you the money in a few separate installments (maybe sending you the cash right away, and securities sales proceeds a little later), you should be able to consider that a single distribution. The IRS has appeared to apply this concept in at least one private letter ruling.”

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