can both distributions be rolled into an IRA

[richard]

A company has a profit sharing plan that allows in service distributions. There are 3 participants in the plan.

An employee under age 59-1/2 (who happens to be the owner) took an in service distribution and rolls it into an IRA.

Shortly thereafter (within the same year), the profit sharing plan was terminated. He took his remaining distribution and rolled it into an IRA.

Were both distributions in fact eligible to be rolled over?

[LCARUSI]

It seems pretty clear that they are both eligible. What is your concern?