TAXPAYER HAD A $17,079 QUALIFIED PLAN LOAN OFFSET 

Is she still eligible to roll over the $17,079 distribution until April 15th, 2025? Am I understanding correctly?Any guidance is appreciated!

Extended Rollover Period: The Tax Cuts and Jobs Act of 2017 extended the rollover period for QPLOs to the due date (including extensions) for filing your tax return for the year in which the offset occurs