Day 61 is not a grace period. It is a tax bill.
The 60 day rollover rule is one of the most unforgiving deadlines in the tax code, and the thing that makes it dangerous is how ordinary the failure looks. Nobody does anything reckless. A check arrives, life happens, and a deposit that was always going to be made gets made two weeks late.
The cost of those two weeks can be tens of thousands of dollars.
But here is what most people do not know, and it is the reason this article exists. There is a remedy. It is free, it does not require a lawyer, and it works in a large number of real world situations.
Most people never use it because they assume the deadline is absolute. It is not.