A-2014-15: Application of One-Per-Year Limit on IRA Rollovers

Internal Revenue Service (IRS) sent this bulletin at 03/20/2014 03:27 PM EDT

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March 20, 2014

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Issue Number: A-2014-15

Inside This Issue

Announcement 2014-15 provides transition relief for owners of Individual Retirement Accounts and Individual Retirement Annuities (collectively, “IRAs”) relating to the application of the one-rollover-per-year limitation of § 408(d)(3)(B) of the Internal Revenue Code.

Announcement 2014-15 will be in IRB 2014-16, dated April 14, 2014.

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