A client left teaching and received a check from her TSA. The check was made out to her and 20% was withheld. She then opened an IRA with the check from her TSA and a personal check in the amount of the 20%. The application and checks were sent in. The two checks purchased mutual funds on two different days (the TSA check being a 3rd party check had to be verified). Would this be considered 2 rollovers within the 60 day period?