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Retirement tax questions
The broker is required to report the value it had on the date of the rollover contribution despite it being an in-kind rollover. This is because the in-kind distribution that is eligible for rollover could have come from anywhere and the broker would have no knowledge of the value at the time of the distribution; the broker can't report a value based on hearsay.
‎February 2, 2021
6:07 PM