Limiting the Number of 60-Day Rollovers?

Is there a limit to the amount of rollovers a participant can take, using the 60-day window to repay the distribution/roll it into an IRA?  I believe it's limited to one per year, but I just wanted to confirm.

Thank you!

The 1-rollover-per-year rule only applies to distributions from IRAs, which are rolled over to another IRA. They can roll over as many distributions from plans as they like. They could also roll over multiple IRA distributions to plans without violating the rule.

While tax law might not set a restraint on the number of distributions, a plan’s provisions or a service agreement might.

Among other potential restraints, consider whether a service agreement provides a fee on each distribution processed, and whether the plan’s administrator charges the fee against the distributee’s account.

On 11/6/2025 at 1:52 PM, C. B. Zeller said:

The 1-rollover-per-year rule only applies to distributions from IRAs, which are rolled over to another IRA. They can roll over as many distributions from plans as they like. They could also roll over multiple IRA distributions to plans without violating the rule.

Well that is one heck a gigantic loophole, isn't it?  I suppose you have to be 59.5 to take advantage generally but holy moly.