A good outcome... Tax Court grants hardship waiver for rollover failure

The Tax Court held that it would be against "equity or good conscience" to deny an ex-NYPD police officer a hardship waiver for failing to meet the 60-day rollover requirement for distributions from a qualified plan for distributions from two retirement plans that he received during a period when he was suffering from a "major depressive disorder."

Source: http://www.thetaxadviser.com/issues/2017/jul/hardship-waiver-rollover-failure.html