Sec. 356.6. Multiple rollovers

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(a) A distributee may elect to have direct rollovers of specified portions of an eligible rollover distribution to more than one eligible retirement plan, subject to the limitation provided in section 356.5 of this Part, if the distribution is one which has become payable on account of the death of a member or beneficiary.
(b) With respect to an eligible rollover distribution which becomes payable for reasons other than the death of a member or beneficiary, a distributee may not elect to have a direct rollover made to more than one eligible retirement plan.

                    
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