18. When drew divorced his spouse, kathy, the divorce terms required that drew make a distribution from his qualified employee benefit plan to his nonparticipant spouse. a requirement that must be met for kathy to later roll it over tax-free into an ira is:

• A. obtaining an irs or dol waiver.

• B. a complete rollover of the distribution.

• C. a rollover of the distribution after 60 days of receipt.

• D. the distribution offsetting the nonparticipant's credit in the plan.