Rollovers are tax-deferred contributions of cash or other assets from one retirement plan to another. Rollover contributions to an IRA may originate from another IRA or from an employer-sponsored retirement plan. There are time limitations on rollovers. A rollover must be completed within the 60-day period following the distribution date. If a rollover is not completed by the 60th day after the distribution from an IRA or an employer’s plan, the amount withdrawn but not rolled over is considered a taxable distribution, unless the IRA waives the deadline due to circumstances beyond the control of the individual.