Recharacterization
Definition A recharacterization can be either of the following: Changing a regular IRA contribution from (a) a Roth IRA contribution to a Traditional IRA contribution
Rollovers
Distribution amounts that are re-contributed to an IRA or other retirement account.
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Waiver of the 60-day Rollover Requirement
Definition The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) added a provision to permit the IRS to waive the 60-day rollover requirement
Direct rollover
Definition # 1: A two part transaction, where Part-1 is a distribution and Part 2 is a rollover contribution, where the distribution and rollover occurs
