My wife left her work in December of '07 and never got around to rolling over her 401k to her IRA account. The check was just issued in her name from the 401k company, it is dated July 21st, 2008. Witholding was taking out for both MA and the IRS. Can we still rollover the funds from the check and get back the withholding was taken out? And if not, will there be more fees atop what was already taken out? The amount before taxes is small, only 600 dollars. Thanks for any help,
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