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IRS Allows Rollover of Stolen Funds
National Underwriter's Tax Facts 
July 23, 2003
July 21, 2003. Excerpt: The Internal Revenue Service recently issued a favorable letter ruling to a taxpayer who had funds misappropriated from his IRAs by an investment manager. The ruling gives the taxpayer 30 days to replace the stolen funds and treat the replacement as a rollover. The ruling is the first published under the Service's new guidelines for requesting waivers of the 60-day deadline for completing rollovers.
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