Have a 401(k) plan which allows a direct rollover of pro-rata pre-tax portion to a government 457b plan. However, it only allows indirect rollover of after-tax portion with a check to me. I like to roll it over to an existing individual Roth IRA account within 60 days of receiving the check. I understand that I don’t have to pay taxes on this indirect rollover and the future earnings in the Roth IRA account. Does the 365-day restriction applies on this “indirect” 401(k) to Roth IRA rollover, i.e., I can only do it once within any 365-day time period as required by IRS? The 401(k) plan does not have any restriction on the frequency of partial distributions, and I do have a large balance so I like to do the partial rollovers over a period of time.