A distribution from an Individual Retirement Account (IRA) received during 2014 and properly rolled over to another IRA will have no impact on any distributions and rollovers during 2015 involving any other IRAs owned by the same individual.
Technical details are in Announcement 2014-32.
  A distribution from an Individual Retirement Account (IRA) received during 2014 and properly rolled over to another IRA will have no impact on any distributions and rollovers during 2015 involving any other IRAs owned by the same individual.
  Technical details are in Announcement 2014-32.
 
  A distribution from an Individual Retirement Account (IRA) received during 2014 and properly rolled over to another IRA will have no impact on any distributions and rollovers during 2015 involving any other IRAs owned by the same individual.
  Technical details are in Announcement 2014-32.
 
  A distribution from an Individual Retirement Account (IRA) received during 2014 and properly rolled over to another IRA will have no impact on any distributions and rollovers during 2015 involving any other IRAs owned by the same individual.
  Technical details are in Announcement 2014-32.
 
  A distribution from an Individual Retirement Account (IRA) received during 2014 and properly rolled over to another IRA will have no impact on any distributions and rollovers during 2015 involving any other IRAs owned by the same individual.
  Technical details are in Announcement 2014-32.