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Uncompleted Rollover


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I'm sure most of us are familiar with Rev. Rul. 2019-19, which essentially says that an uncashed distribution check is still taxable and subject to reporting and withholding for the year of issuance.  If the individual actually cashes the check in a later year, it is not subject to tax, reporting, or withholding in that later year.  Has anyone seen guidance on how to handle reporting where the initial distribution was a direct rollover, but the participant never provided the check to the new institution?  What if the participant requests a new rollover in a later year?  Obviously, there are no tax or withholding implications of a direct rollover, but should another 1099-R be issued?  I would think so...  

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