165. Which of the following is a false statement regarding a direct rollover option distribution to another qualified retirement plan?

A. To be a direct eligible rollover, the taxpayer must pay withholding tax on the amount being rolled over

B. On a direct eligible rollover, no tax will be withheld from any part of the distribution

C. The taxpayer may choose to have any part or all of an eligible rollover distribution paid directly to another retirement plan

D. If an eligible rollover distribution is paid from an employer-sponsored retirement plan to the taxpayer generally there will be tax withheld