http://www.irs.gov/retirement/article/0,,id=160470,00.html
1. Are there any automatic waivers of the 60-day rollover period?
2. How do I obtain a waiver of the 60-day rollover requirement?
3. How does IRS (Service) determine whether to grant a waiver?
4. Which taxpayers are eligible to request extensions of the 60-day rollover period?
5. What information is required to be submitted to obtain a waiver?
6. How does the Service process requests for extension?
7. Is a request for extension subject to disclosure?
8. Where do I send the request for a waiver?
