each of the following rollovers is considered an eligible rollover distribution except a Peter left his employer on June 11th on August 11th he directed his trusty to the employer plan to directly transfer the balance of his account and it traditional IRA Peter has no after-tax contributions to the plan or be clear has to traditional IRA that are not performing as well as her third traditional IRA she took distributions from the first and the second i r a on April 4th and deposit the proceeds into the third i r a on June 4th or see on June 27th Nicholas decided to consolidate his five traditional IRA he notified the trustee of each i r a on August 27th to send the account balance to the new 6 traditional IRA or D Nancy changed jobs in 2020 she had a 401k at her old job her new job has a 401k plan as well on October 13th she requested to the trustee of the old plan to send her account balance to the trustee Avenue plan the funds were deposited into new plan account on December 13th