Which of the following distributions is eligible for rollover treatment?
The RMD from a 73-year-old taxpayer's former employer's qualified plan. The taxpayer continues to work and is an active participant in his current employer's qualified plan.
A hardship distribution. By the time the distribution was received, the taxpayer no longer faced the hardship.
A distribution of excess deferrals made to a taxpayer because they were a highly-compensated employee who unknowingly paid too much into their employer's qualified plan.