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Maths Guide now available on Google Play. . Please watch: "Types of Matrix " --~-- A rollover occurs when you withdraw cash or other assets from one eligible retirement plan and, contribute all or part of it, within 60 days, to another eligible retirement plan . This rollover transaction isn't taxable, unless, the rollover is to a Roth IRA, but, it is reportable on your federal tax return. You must include the taxable amount of a distribution that you don't roll over, in income in the year of the distribution. Certain distributions from an eligible retirement plan can't be rolled over, which include. Generally, the nontaxable part of a distribution, such as your after-tax contributions to a retirement plan , a distribution that's one of a series of payments made for your life or, life expectancy, or the joint lives or, joint life expectancies of you and your beneficiary, or, made for a specified period of 10 years or more, a required minimum