Client's employer went under. At the time, my client had the amount of his 401K issued to him as a check with the required taxes withheld. Well within the 60 day period, he put the entire amount  including funds from another source to cover the taxes withheld into another IRA account. I know this is a tax free transaction and there is an exact situation in pub 590 that explains his situation word for word. He received a 1099R for the distribution and in box 2 the total distribution amount as tax