A-2014-32: Application of One-Per-Year Limit on IRA Rollovers

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November 10, 2014

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Issue Number: A-2014-32

Inside This Issue

Announcement 2014-32 is a follow-up to Announcement 2014-15, 2014-16 I.R.B. 973, addressing the application to Individual Retirement Accounts and Individual Retirement Annuities (collectively, “IRAs”) of the one-rollover-per-year limitation of § 408(d)(3)(B) of the Internal Revenue Code.

Announcement 2014-32 will appear in IRB 2014-48 dated Nov. 24, 2014.

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