Some employers make a lump-sum distribution of pension assets to workers who are terminating employment. To avoid receiving the account assets directly and having to pay taxes on the distribution, the funds may be deposited tax-free into a special account. Such an account is called a(n):
(a) spousal IRA account
(b) Roth IRA account
(c) Section 401(k) account
(d) IRA rollover account
Ans: (d) IRA rollover account
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