IRA roll back

Can two March 2020 distributions made within 12 days of each other intended for large yearly sum both be rolled back to the IRA?



Not unless they end up qualifying as CRDs. Otherwise, the one rollover limitation will apply to rollovers to a TIRA account. The other distribution could be rolled to a Roth IRA or to an accepting employer plan if the person is still working.  A Roth conversion will be taxable, however the funds are better off in a Roth IRA than in a taxable account due to the rollover limitation.

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