Thanks very much for the Form references and the history behind it all. That makes sense. I will study the form as soon as I get a chance but I appreciate that you took the time to double check. Lastly, if I may summarize, IF I elect to have the distribution taxable over 3 years and if I re-contribute or roll over the distribution in 3 equal annual amounts, those two streams can run in parallel and offset each other with no resulting taxability. Correct? Thanks again
