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Reminder: One-Rollover-Per-Year Rule for IRAs Began in 2015
EisnerAmper
[Guidance Overview] July 15, 2015
"[B]eginning this year, you can make only one rollover from an IRA to another (or the same) IRA in any 12-month period, regardless of the number of IRAs you own.... The one-rollover-per-year limitation is applied by aggregating all of an individual's IRAs, including SEP and SIMPLE IRAs, as well as traditional and Roth IRAs, effectively treating them as one IRA for purposes of the limit."
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