Question 42 of 75. Each of the following rollovers is considered an eligible rollover distribution EXCEPT: O Peter left his employer on June 11, 2020. On August 11, 2020, he directed the trustee of the emp 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 to and second IRAs on April 4, 2020 and deposited the proceeds in the third IRA on June 4, 2020. O on June 27, 2020, Nicholas decided to consolidate his five traditional IRAs. He notified the trust 2020 to send the account balance to a new, sixth traditional IRA. O Nancy changed jobs in 2020. She had a 401(k) at her old job. Her new job has a 401(k) plan a requested for the trustee of the old plan to send her account balance to the trustee of the plan at he deposited into the new plan on December 13. Oork for follow up Question 43 of 75. For a beneficiary to receive a qualified distribution in 2021 from a Roth IRA, who must meet the five-year holdin requirement? The Roth IRA owner only. O The beneficiary, after taking distributions. O Both the owner and the beneficiary. O Either the owner or the beneficiary, before taking distributions. Mark for follow up