What is the main advantage of using a direct rollover (trustee-to-trustee transfer) instead of a traditional rollover (of a check made payable to account owner) to move funds from a qualified retirement plan account into an IRA? A. A direct rollover avoids automatic 20% federal income tax withholding. B. The paperwork is much easier with a direct rollover. C. The 90-day rule does not apply to direct rollovers. D. After-tax (nondeductible) contributions to the qualified plan account cannot be rolled over into an IRA with a traditional rollover.