IRA rollover

IRA custodian terminated clients IRA on Jan 01, 2007 for non payment of fees. Client did not receive check until Aug, 2007. Client was told by custodian that the 60 rollover period does not start until the check is cashed. Since she has not cashed or deposited the check is that correct?

My broker dealer and I agree the 60 days began when the check was cut.

Thanks,

Jerry



Neither of those options applies. Per att’d copy of the IRS Reg, it appears the constructive receipt rules apply. That is, the 60 days begins when the check was received by the client, not when it was cut or when she finally cashed it. But if she received it in August, the 60 days has expired or expires today.

The custodian should change their procedures. I got my bill yesterday ($35), and it stated if not paid by a certain date, they would take out out of the IRA. When I was paying a fee for asset management, the FA paid the custodial fee.

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