. Edwin,

an IRA account owner failed to withdraw his required minimum distribution (RMD). The amount not withdrawn is taxed at

6%. 10%. 25%. 50%.

Question 5 of 25.

Which taxpayer(s) distribution may be rolled over to another qualified retirement account?

Dalia took a hardship distribution from her 401(k) account.

Miriam took the required minimum distribution from her former employer’s qualified plan.

Natalia, a 55-year-old surviving spouse, took a distribution from the qualified plan of her deceased husband (who was age 60 and employed when he died).

A distribution of excess deferrals made to Rosalie because she was a highly-compensated employee who unknowingly paid too much into her employer’s qualified plan.