Additional Guidance on the One-Rollover-Per Year Rule

Announcement 2014-32 provides additional guidance on the IRS’ revised interpretation of the one-rollover-per year rule.

Document Excerpt

This announcement is a follow-up to Announcement 2014-15, 2014-16 I.R.B. 973, addressing the application to Individual Retirement Accounts and Individual Retirement Annuities (collectively, “IRAs”) of the one-rollover-per-year limitation of § 408(d)(3)(B) of the Internal Revenue Code.



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