axes may be deferred on a qualified plan distribution if it is rolled over to an IRA, TSA, SEP, governmental $457$ plan, or to nother qualified plan. All are true regarding rollowers EXCEPT

A$)$ funds removed from retirement accounts lose their asset protection from general oveditor:

B$)$ distributions must be transferred to a new account no laser than $60$ days atter receipt.

C$)$ relling$/$ransferring the retirement account of a former employer into an ilRA instead of spending the money reduces the leakage of retirement assets.

D$)$ they generally result in less money for retirement.