Permalink Submitted by Alan - IRA critic on Wed, 2018-03-28 02:47
The one year period starts on the day that you receive the distribution. The date you make the rollover contribution does not matter, although that must be done by the 60th day after the day you received the distribution. The IRS has the authority to waive the 60 day time limit, but NOT the one rollover rule.
Permalink Submitted by Alan - IRA critic on Wed, 2018-03-28 02:47
The one year period starts on the day that you receive the distribution. The date you make the rollover contribution does not matter, although that must be done by the 60th day after the day you received the distribution. The IRS has the authority to waive the 60 day time limit, but NOT the one rollover rule.