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My former employer has decided to allow us to
roll our 401K into the new employer's 401K, into
an IRA, or take the cash. It's 100% for one choice
only. (We are considered a special "same desk" group
of a business unit sold to another corporation, but
we were actually laid off).

I want to split the money between the new 401K
and an IRA.

Question: Can I roll it all into an IRA and then roll
a portion back out into the new 401K?

Any advice or pointing to IRS rules or precidents
would be greatly appreciated!!!
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