Hi @dmertz
Thanks for your response!
For the 2019 tax year, the tax filing deadline was extended from April 15th to July 15th, 2020.
https://www.irs.gov/newsroom/payment-deadline-extended-to-july-15-2020
The extension is not just for filing, but also for making 2019 contributions to a 401K. (IRS Notice 2020-18)
Since the distribution occurred in May 2020, prior to the July 15th extended deadline for the 2019 return, wouldn't IRC 402 (g) (2) (C) still apply in this case?
