There will be some changes next year to how many traditional IRA rollovers within sixty days each taxpayer can make in a year. The IRS has made some new rules based on new tax court rulings which are detailed in this article in the Wall Street Journal by Karen Damato:
To be safe on the new rules, it is just easier to make a direct transfer of one IRA to another instead of messing with a rollover. It is done quickly and you don’t have to remember to go to another bank with a cashiers check to set things up within sixty days.
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