"A QPLO that is an eligible rollover distribution is not required to be rolled over within the 60-day period ... Under the final rules, a plan loan offset amount is defined as the amount by which the participant's accrued benefit is reduced in order to repay the loan under the plan terms governing such loan. A QPLO amount, on the other hand, is defined as a plan loan offset amount that satisfies two extra conditions[.]"  MORE >>