60 Day Rollover (Once Per Year) and Roth Conversion

Hey all,

I don’t think these have any connection, but thought I’d see if anyone disagreed. If my client pulls money out of his IRA next year using the 60 rollover rule and gets the money back in the IRA inside the 60 days, the once in 12 months rule would not have any bearing on his desire to do a Roth Conversion later in 2024 , right?



Correct, conversions do not count for purposes of the one rollover limit, even when they are done with a 60 day rollover.

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