IRA Close by Custodian

I had a Roll-Over IRA account in Merrill from many years ago and didn’t receive any statements from Merrill during all these years.  Few weeks ago when I was going through my mail I received a premature distribution check from Merrill.  When I called Merrill they told me that they were trying to reach me to update my profile info and since they couldn’t reach me they closed the account deducted 10% and mailed me the balanced check.  I am within the 60 days period to roll over the funds to another IRA account but my issue is that for 2024 I have used once a year indirect rollover option.  So, it seems that I can not deposit the funds to another Roll-Over IRA.  Buy it seems that I can deposit the funds directly into a Roth IRA and therefore convert IRA funds to Roth and there is an exception to the once a year rule when converting IRA funds to Roth IRA.  I have contacted Fidelity and they told me that they can do a Mid-Air Roth Coversion by first opening a Roth IRA account for me then directly depositing the Merril check that I haven’t deposited together with a balance check from me for the remaining 10% and depositing both to the Roth account without having to deposit them first to a Roll-Over IRA account.  I know that I have to pay the income tax on the conversion but I wanted to make sure that by taking this route I would avoid the early withdrawal penalty and the conversion is being done correctly.   Thank you



Yes, that will work. The conversion will be taxable but no penalty and preserves the assets in a superior type of IRA, whereas if you kept the distribution there would be tax, AND penalty if you are under 59.5. A conversion is one of the escape hatches after the one allowed 60 day rollover has been used. Another possible way to deal with this is to replace the 10% and roll the total to a qualified employer plan such as a 401k if you have access to such a plan. That will eliminate any tax on the distribution. Like conversions, a rollover to a qualified plan is not subject to the one rollover limitation.

Add new comment

Log in or register to post comments