My nephew lost his job in March 2019, the company closed. Therefore, he received no severance. He collected Unemployment for 6 mos. He still did not get a job after the 6 mos. So, he took out some money from his IRA. After he lost the job he rolled over his 401K into an IRA. Anyhow, less than a month after he took out money from the IRA, he got a job. He is 47 yrs old. They are telling him, he basically is screwed and will have to pay taxes on the money he took from IRA and can't just roll over the money he took out into a 401K at the new job without paying tax. They told him to just hold on to the money he took from IRA. So, if he took out 35K, they put 29K into his back account and come tax time he will have issues. I thought you can roll over money if you take out within 60 days?