Which of the following is not a characteristic of a rollover?

Select one:

a. an eligible qualified plan distribution may be rolled over to another qualified plan, TSA, SEP, IRA, or governmental 457 plan that accounts for such rollovers seperately.

b. if a qualified plan distribution is made due to the participants death, the surviving spouse may roll the distribution into another qualified plan, TSA, SEP, IRA or governmental 457 plan that accounts for such rollovers separately.

c. amounts rolled over from a qualified plan to an IRA and subsequently distributed to the participant will be taxed according to the rules that apply to the original qualified plan.

d. a rollover generally must be completed within 60 days of the distribution.

e. a rollover may be made with a qualified plan distribution following a separation from service at any age.