IRA rollover rules | Ed Slott and Company, LLC

IRA rollover rules

Clarifying the Rollover/Transfers Rules When an RMD Is Due

Ian Berger, JD
IRA Analyst
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In the June 16, 2021 Slott Report, we discussed how an in-service distribution made in the year of separation from service can inadvertently create an excess IRA contribution if that distribution is rolled over when a required minimum distributions (RMD) is due. A related issue is how rollovers and transfers from 401(k) plans (or other company plans) and IRAs are treated differently when an RMD is required.


Hello Ed, I have faithfully read the Slott Report for a long time. I must thank you for sharing your knowledge. However, it is finally my turn to write you with a question. I was quite fortunate to work for a company with an employer 401(k) plan. So, I faithfully contributed for years and now have both 401(k) and Roth 401(k) — principal and earnings — to retire on. My employer’s plan rules state that after I retire, I must take it all or nothing.

Delaying RMDs From an Employer Plan and IRA Rollovers: Today’s Q&A Mailbag

This week's Slott Report Mailbag answers reader questions about delaying RMDs from an employer plan and IRA rollovers.

There's More Than One Way to Move a Roth IRA

If you have a Roth IRA, you may want to move it to a different IRA custodian. Whatever the reason, you can move your Roth IRA funds to another Roth IRA at any time. There are two ways to do that; using a rollover or a transfer.

Slott Report Mailbag: Can I Deposit This Check In My IRA After 60 Days?

This week's Slott Report Mailbag talks about the act of "moving money" from one retirement account (yours or an inherited account) to another. There are many tax and penalty pitfalls at play, and we dissect the right way to go through these procedures in the question-and-answer below.

RMDs MUST Be Taken Before Doing a Rollover

A required minimum distribution (RMD) is not eligible for rollover. In an IRA, what this means is that when you have a required distribution for the year and you take a distribution payable to yourself, only the amount over and above the RMD amount can be put back into another IRA. This is true even if you take the distribution in January and you were planning on taking your RMD in December.

IRAtv: Ed Slott's IRA Rollover Steps to Success

Ed Slott, America's IRA Expert, details the IRA rollover rules and procedures so you can avoid needless taxes and penalties on your rollovers from employer plans (401(k)s for example) to IRAs or from one IRA to another IRA. Ed Slott takes you through the steps to IRA rollover success! View this IRAtv video below.

IRA Rollover Rules, Roth IRA Contributions Highlight Slott Report Mailbag

This week's Slott Report Mailbag includes questions on the IRA rollover rules, making Roth IRA contributions from 457(b) required minimum distributions (RMDs) and the 60-Day rollover rule as it applies to 401(k) plans. We answered the mail this week from the Arizona Biltmore in Phoenix, where we are stationed all week for Ed Slott's Elite and Master Elite IRA Advisor Group Workshop.

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