I happened to think of one more potential problem with doing multiple small rollovers. That is that you increase the changes of there being a problem in processing the paperwork since each rollover probably involves your HR department, the old 401K administrator, the new IRA administrator, IRS and several pieces of paperwork and a check being mailed through the post office. The more times you do this the more chance there is there an error will occur somewhere in the process.Greg
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