Bonita is considering changing jobs and plans to roll over the vested portion of her qualied retirement plan into either an IRA or the qualied retirement plan of her new employer. Reasons why a direct rollover into the new plan, rather than an IRA, would be more appropriate include which of the following? I. The new employer's plan is the only way Bonita can get a distribution at retirement in the form of a life annuity. II. The new employer's plan contains a provision for loans. III. There will be no tax penalty if a lump sum benet is withdrawn from the new plan at early retirement after attaining age 50. IV. Lump sum withdrawals from the new employer's plan after age 59 1/2 will be eligible for 5- or 10-year forward-averaging. II only Correct I and III II and III II and IV