60-Day Rollver

When you process a 60-day rollover, does the rollover of funds have to go back to the same account that was used to process the distribution or can you roll the funds into an IRA that was not used to process the original transaction?



As long as the receiving account is an eligible plan, you can roll a distribution there. Therefore, a TIRA distribution could be rolled into the same or a different TIRA account, to a Roth IRA (conversion), or to a qualified retirement plan such as a 401k account. The one rollover limitation for 60 day rollovers only applies if the distribution is rolled into a TIRA.

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