Rollovers

[Guest jaf036]

If a plan terminates and makes two or three distributions that will span over two taxable years (for example a large distribution in December and smaller distributions in January) is there any limitation regarding rolling the distributions over? (Prior to 1983 the rule was that you had to make the distributions within one taxable year for them to qualify for direct rollovers. I believe this has changed and that the distributions would be deemed to be partial distributions and therefore could all be rolled over, but I cannot find any authority directly stating that.)

[WDIK]

The definition of an eligible rollover distribution can be found in Section 402(c )(4) of the Internal Revenue Code.