trustee-to-trustee rollover is the preferred way to transfer one retirement account to another. All of these are potential problems when taxpayers take the distribution and handle the rollover themselves EXCEPT O The taxpayer must complete the entire rollover process wthin 80 days or h itibution illbltaxable.X O The taxpayer is subject to a penalty f they ty to do a rollover from the same IRA more than once per year/x O The distribution is subject to 20% withholding, and the taxpayer m sto me up with this amount themselves or it wil be taxable. The taxpayer cannot claim an exception to the 10% penalty Mark for follow up ad Save / Return Later Summary Next distmibution aje is s t Que assest amoun penalty )oY of Tha Joa