Home > Magazine > PLANADVISER March/April 2022 ERISA vista Published in PLANADVISER March/April 2022 Best Interest Reasons for a Rollover PTE-2020-2 allows for circumstances that outweigh an IRA’s costs. By Fred Reish and Joan Neri To access this premium content, please sign up for a free account! Tagged: 401(k) distribution, 401(k) rollovers, individual retirement account defined contribution plan, IRAs, prohibitied transaction