Generally, individuals can roll funds from one IRA into another within 60 days, tax-free. The IRS may waive the 60-day rule when the failure to meet the deadline is due to events out of the reasonable control of the taxpayer. In one case, a taxpayer received an IRA distribution and failed to meet the rollover deadline. She contended that the financial institution that issued the check didn’t inform her the check represented an IRA distribution. Also, she was in the midst of a divorce and her then-husband had handled tax and financial matters. In a Private Letter Ruling, the IRS stated that the documentation she submitted supported her assertions and it waived the 60-day rule. (PLR 202029006)