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IRS FAQs Relating to Waivers of the 60-Day Rollover Requirement
Internal Revenue Service [IRS] 
July 27, 2006
Excerpt: [The first seven FAQs are:] 1. Are there any automatic waivers of the 60-day rollover period? 2. How do I obtain a waiver of the 60-day rollover requirement? 3. How does IRS (Service) determine whether to grant a waiver? 4. Which taxpayers are eligible to request extensions of the 60-day rollover period? 5. What information is required to be submitted to obtain a waiver? 6. How does the Service process requests for extension? 7. Is a request for extension subject to disclosure?
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