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Retirement Planning
Chapter 11: Pension Plan Distributions/INDIRECT ROLLOVERS: ONE ROLLOVER PER YEAR
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Chapter 11: Pension Plan Distributions

INDIRECT ROLLOVERS: ONE ROLLOVER PER YEAR

01.Core Concepts

• IRC §408(d)(3)(B) provides for a one-rollover-per-year limitation. IRS previously treated this on an account basis – one per account. • Beginning in 2015, the limit applies by aggregating all an individual’s IRAs, effectively treating them as if they were one IRA for purposes of applying the limit.