Which of the Following Statements Is True of a Distribution

Which of the following statements is true of a distribution rollover (not a trustee-to-trustee transfer) from a retirement plan?

A) The taxpayer must instruct the trustee of the retirement plan to transfer assets to the trustee of another plan.
B) No withholding is required.
C) In one year, there is no limit to the number of times a taxpayer can request a distribution rollover from one IRA to another IRA.
D) Assuming there are no unusual events, the taxpayer has a maximum of 60 days in which to transfer funds to a new plan to avoid current taxes and penalties.
E) All of these are true.