Does anyone have a cite for this exception:

“There is one exception to this part of the rule. If an individual receives more than one check, from the same IRA, on the same day, then all distributions can be rolled over. This could happen if a custodian issues a separate check for separate investments in one IRA. For example, you ask for a distribution of $100,000 from the IRA. Two investments will have to be liquidated. The custodian issues one check for the liquidation of investment 1 and issues a second check for the liquidation of investment 2. If both checks are issued on the same day, both checks would be eligible for a 60-day rollover, as long as no other 60-day rollover has been done in the past 12 months.”

It was in a 2017 article in this forum but there was no further information as to where this information came from.

Thanks.

Diane