401k and IRA Rollovers – Direct IRA Rollover Rules – 20% IRA http://www.google.com/url?sa=X&q=http://selfdirectedirastore.com/401k-rollover/401k-and-ira-rollovers-direct-ira-rollover-rules-20-ira-withholding-law/&ct=ga&cad=:s7:f1:v0:d2:i2:lt:e0:p0:t1286423784:&cd=nHmuo2HJpFM&usg=AFQjCNHwKbZtcY6nSs0hotDgzS8c-pOAJQ

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