60 day rollover rules

If my client has 3 different IRA brokerage accounts and takes a distribution from each, but deposits the funds within 60 days into a new IRA account, is this considered his one rollover for the 12 month period?



Yes, the one rollover will have been used for all 4 accounts, because the limitation includes the account that receives the rollovers. It’s always better to use direct transfer so that the rollover option is left open. If client does this, a new 12 month period starts for each of these accounts.

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