"When a transactional mistake is made with retirement plan or IRA assets, there is oftentimes a mechanism to correct the error.... [S]ome transactional mistakes have no corrective steps.... Such missteps can create massive tax bills and result in unintended penalties. Many of these 'fatal errors' involve rollovers.... [1] Non-spouse beneficiary rollovers.... [2] Spousal rollover.... [3] Exceeding the one-rollover-per-year rule. "  MORE >>