CFR 1.402(f)-1 Q&A-2 requires the employer to provide a written explanation to recipients about rollover options at least 30 days before the distribution unless the recipient waives the requirement. Failure of the employer to provide such written explanation might constitute an error on the part of the distributing financial institution that would allow one to self-certify that the distribution would qualify for a waiver of the 60-day rollover deadline under Rev. Proc. 2020-46.
