60 Day Rollover Exception

Hello,

I have a client that distributed from their IRA, and was planning on reinvesting the funds within the 60 day window. They’ve had a tragedy in their life, and funds will not be avilable until 15-20 days after the 60 day window. Are there ever exceptions to the 60 day rollover rule?



Yes, there are a number of reasons that a custodian (and then the IRS) can accept in order to accept a late rollover, so hopefully one of the reasons in Rev Proc 2020-46 (link below) will apply and the custodian understands how this is supposed to work.
Microsoft Word – rp-20-46.docx (benefitslink.com)

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