Unlike a direct rollover, an indirect rollover distribution is made payable to the participant of an eligible employer-sponsored retirement plan. Any eligible rollover distribution that is not directly rollover over to an IRA or other eligible plan generally is subject to mandatory 20 percent withholding. After receiving the remaining 80 percent of the eligible rollover distribution, the plan participant generally has 60 days, beginning the day after the day the distribution is received, to roll over the plan assets into an IRA. An individual may make up the 20 percent that was withheld for federal income tax purposes out of his own pocket so that 100% of the eligible rollover distribution amount is deposited into the IRA. These are also both reported by the employer and the accepting financial institution.