If you do a rollover, the regular IRA distribution rules will apply to any later distributions, and you can't use the special tax treatment rules for lump-sums (described earlier).
For more information on rollovers, refer to Topic No.
The protester also contends that the contracting officer's determination that Trail Blazer was not a responsible offeror was unreasonable.
This section contains the group coverage qualification standards, associated individual occupational requirements (IOR), and individual qualification standards covering white collar occupations in the Federal competitive service.
These standards describe the minimum qualification requirements (for example, educational, medical, age, experience, etc.) for each occupational series.
We deny the protest in part and dismiss it in part.
If you receive a lump-sum distribution from a qualified retirement plan or a qualified retirement annuity and you were born before January 2, 1936, you may be able to elect optional methods of figuring the tax on the distribution.