Guidance on the New One-Rollover-Per-Year Rule
Apr 15, 2014
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By Denise Appleby, APA, CISP, CRC, CRPS, CRSP
In a new and surprising ruling, the tax court determined that IRA owners can perform only one IRA-to-IRA rollover per year on an aggregate basis. Here's a summary of what we know so far about the new limitation and how it could affect your clients.