Tax Facts

4019 / May a recipient of a distribution roll over the amount into another person's individual retirement plan?

Updated: October 23, 2026 at 06:57 PM


No.1

Where a plan participant received a distribution from a qualified retirement plan and, within 60 days, the funds were placed in a traditional IRA held in the participant’s wife’s name only, but not pursuant to a valid QDRO ( Q 4005), the Tax Court found that a valid rollover had not occurred.2





1.  News Release IR-1809, Q17, 5-9-77; IRC § 408(d)(3)(A).

2.  Rodoni v. Comm., 105 TC 29 (1995).


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