One-IRA-Rollover-a-Year Rule Will Be Effective in 2015, IRS Says
Pass-through Basis FAQ
July 8, 2014E-filing of Amended Returns, Elimination of Form 1040X Among TIGTA Recommendations
July 11, 2014The IRS withdrew proposed regulations that provided that the one-rollover-per-year rule for IRAs applies on an IRA-by-IRA basis.
Source: AICPA – Tax