IRA Owner Did Not Receive Notification of Distribution, that Resulted from Resignation of IRA Custodian The IRS waived the 60-day rollover deadline in private letter
Distribution amounts that are re-contributed to an IRA or other retirement account.
The IRS extended the 60-day deadline for a taxpayer, whose children applied for the waiver, citing medical issues, specifically , that the IRA owner showed
In Private Letter Ruling (PLR) 201625022, the IRS determined that an IRA owner used a distribution from her IRA as a “short-term loan”, and was
In the update Hot off the Presses: IRA Rollover Rule Changes Coming, we highlighted a recent Tax Court interpretation of the one-per-year rule for IRA-to-IRA
As you may know, a recent Tax Court opinion, Bobrow v. Commissioner, T.C. Memo. 2014-21, held that under the one-per-year rollover rule, all of an