Question $15$ of $40.$

All of the following rollovers are allowed, EXCEPT:

David has left his employer and has directed the trustee of the employer plan to directly transfer the balance of his account to his traditional IRA. David has no after$-$tax contributions to the plan.

Shirley has two traditional IRAs that are not performing as well as her third traditional IRA. She has requested distributions from the first and second IRAs and plans to deposit the proceeds in the third IRA within $60$ days.

Zachary has decided to consolidate his five traditional IRAs. He has notified the trustee of each IRA to send the account balance to a new, sixth traditional IRA.

Nurit changed jobs this year. She had a $401($k$)$ at her old job. Her new job has a $401($k$)$ plan as well. She has requested for the trustee of the old plan to send her account balance to the trustee of the plan at her new employer.

Mark for follow up