Retirement tax questions

I want to ask an expert. @dmertz 

 

Most of the time, you have 60 days to "repay" the loan by contributing funds to an IRA.  This is reported as a rollover.

 

However, there was a law change in 2018 that gives you until the filing deadline (April 15, or October 15 if you have an extension) to complete a rollover for an "offset distribution".  

 

(I will admit that I am confused over the difference between a "deemed distribution" which can't be rolled over, and an "offset distribution" which can be, although I'm pretty sure that a distribution due to leaving the job is an "offset" rather than "deemed" distribution, so it is eligible for rollover.  Which is why I want to ask another expert.)  

 

[Edited to add: dmertz beat me to it.]