Rollovers to and from qualified retirement plans.
For distributions made after 2001, for rollover purposes,
tax-sheltered annuity plans (403(b) plans) and eligible state or local
government section 457 deferred compensation plans are qualified
retirement plans. See Rollovers.
Hardship distribution rollovers.
A hardship distribution made after 2001 from any retirement plan is
not an eligible rollover distribution. See Rollovers.
Time for making rollover.
The 60-day period for completing the rollover of an eligible
rollover distribution may be extended for distributions made after
2001 in certain cases of casualty, disaster, or other events beyond
your reasonable control. See Rollovers.
Rollover by surviving spouse.
You may be able to roll over a distribution made after 2001 you
receive as the surviving spouse of a deceased employee into a
qualified retirement plan or a traditional IRA. See Rollovers.
Eligible rollover distribution.
You may be able to roll over the nontaxable part of a retirement
plan distribution made after 2001 to another qualified retirement plan
or a traditional IRA. See Rollovers.
Section 457 plan early distributions.
The tax on early distributions may apply to certain distributions
made from an eligible state or local government section 457 deferred
compensation plan after 2001. See Tax on Early Distributions.