[Guidance Overview] Waiver of 60-day Rollover Requirement Denied Where Taxpayer Mistakenly Rolled Over Funds Into a Non-IRA Account
Excerpt: “In a private ruling, the IRS refused to grant a waiver of the 60-day rollover requirement where the taxpayer mistakenly rolled over a 401(k) plan distribution into a taxable account.” (CCH Pension and Benefits)