25 of 75. Which of the following distributions is eligible for rollover treatment? OA required minimum distribution (RMD) from a 73-year-old taxpayer's former employer's qualified plan. The taxpayer continues to work and is an active participant in his current employer's qualified plan. OA hardship distribution. By the time the distribution was received, the taxpayer no longer faced the hardship. OA distribution of excess deferrals made to a taxpayer because they were a highly-compensated employee who unknowingly paid too much into their employer's qualified plan. OA 55-year-old surviving spouse's distribution from a 60-year-old decedent's qualified plan. The decedent was employed at the time of death. Mark for follow up Landover.as 1/4/2021 Realize Your Potential: H&R Block The penalty for NOT taking the required minimum distribution (RMD) by the deadline is The amount not distributed being assessed a 10% penalty. The amount not distributed being assessed a 50% penalty. Disqualification from traditional IRA contributions for three years. O Disqualification from claiming the Saver's Credit for three years. Mark for follow up