is this statement correct regarding ira rollovers? a$)$ taxpayer rolled a $457$ plan into a traditional plan. taxpayer will get a form $1099-$r and only needs to pay tax on the earnings from the $457$ plan b$)$ generally, no more than one rolloveer from the same ira within a $1$ year period can be made. this rule does not apply to rollovers from traditional ira to roth ira