- Qualifying for an automatic waiver; or
- Requesting and receiving a private letter ruling (PLR) granting a waiver.
- The distribution check was misplaced and never cashed.
- The distribution was deposited into and remained in an account that the taxpayer mistakenly thought was an eligible retirement plan.
- A death in the taxpayer’s family.
- A serious illness of the taxpayer or a member of the taxpayer’s family
- Incarceration of the taxpayer
- A postal error