PeterFrom the IRS explanation of announcement 2014-15"Beginning as early as January 1, 2015, you can make only one rollover from a traditional IRA to another (or the same) traditional IRA in any 12-month period, regardless of the number of IRAs you own (Announcement 2014-15). A similar limitation will apply to rollovers between Roth IRAs."http://www.irs.gov/Retirement-Plans/IRA-One-Rollover-Per-Yea...This seems logical, as a rollover from a TIRA to a RIRA would be a conversion, which currently does not count as a rollover for purposes of the 12 month limitation rule. And a rollover the other way would simply be a RIRA withdrawal of basis and a subsequent TIRA contribution....not a rollover. So a rollover could only happen between the same type of IRA which should mean that they are treated separately.Just being curious, but I wonder if the TIRA rollover limit will also apply to SEP and SIMPLE IRAs...as these are in every way, except annual contribution limits and the 2 year withdrawal limitation of a SIMPLE, Sec. 408(a) Traditional IRAs.BruceM
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