The IRS Issued Notice The IRS Issued Notice 2009-75, in which they provide guidance on the federal income consequences of rollovers from employer plans to Roth IRAs, primarily net unrealized appreciation (NUA) of employer stocks and income-averaging eligible amounts. Read about it here
IRS Issues Guidance on one IRA-to-IRA Rollover Rule- Quick and Dirty Summary
The IRS issued Announcement 2014-32, in which they provide additional guidance on the one-per-year limitation on IRA-to-IRA rollovers. This announcement is a follow-up to Announcement
