Which of the following statements is true of a distribution rollover (not a trustee-to-trustee transfer) from a retirement plan?

a.No withholding is required.

b.The taxpayer must instruct the trustee of the retirement plan to transfer assets to the trustee of another plan.

c.Assuming there are no unusual events, the taxpayer has a maximum of 60 days in which to transfer funds to a new plan to avoid current taxes and penalties.

d.In one year, there is no limit to the number of times a taxpayer can request a distribution rollover from one IRA to another IRA.

e.All of these choices are true.