4 Things We Should Know About the IRA Rollover

1. It is a tax-advantaged way to reposition qualified money that has never been taxed.
2. IRA Rollovers can be preceded by the owner taking constructive receipt of the dollars and taxes will still be deferred if these dollars are "rolled over" within 60 days.
3. Many IRA Rollovers are preceded by a distribution from one’s pension plan.
4. You can "rollover” dollars only once per 12 month period.