My client took full distribution from his deceased wife's 401k and had withholding taxes held out.  The check was sent directly to him and deposited into his bank account.  The next day he transferred the money minus the withholding taxes into an IRA with Merrill Lynch.  He did not repay the taxes.  He is calling this a 60 day rollover.  He did not receive any forms from Merrill Lynch.  Is this correct and should he have received any forms showing this was a rollover. Right now, with the 1099-R from his wife's employer is showing to be fully taxable.