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Thanks for the reply and the link.
Still have some questions:

1: Beside all the inconvenience, 20% deduction, and tax withhold etc, what's the difference between accounts created by direct rollover or lump-sum distribution? For example, between Roth IRA accounts that setup by direct Rollover or a check with 20% makeup.

2: The HR person told me I can't rollover to my current 401K even with the 20% makeup....

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