Each of the following rollovers is considered an eligible rollover distribution EXCEPT: Peter left his employer on June 11, 2020. On August 11, 2020, he directed the trustee of the employer plan to directly transfer the balance of his account to his traditional IRA. Peter has no after-tax contributions to the plan. Claire has two traditional IRAs that are not performing as well as her third traditional IRA. She took distributions from the first and second IRAs on April 4, 2020 and deposited the proceeds in the third IRA on June 4, 2020. On June 27, 2020, Nicholas decided to consolidate his five traditional IRAs. He notified the trustee of each IRA on August 27, 2020 to send the account balance to a new, sixth traditional IRA. Nancy changed jobs in 2020. She had a 401(k) at her old job. Her new job has a 401(k) plan as well. On October 13, she requested for the trustee of the old plan to send her account balance to the trustee of the plan at her new employer. The funds were deposited into the new plan on December 13.