Focus on . . . Rollovers

Abstract

The liberalized rules enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) present new planning opportunities, but also new potential pitfalls. This article explains the new rollover rules and offers suggestions as to what issues should be considered before effecting any rollover, particularly a rollover to a different type of plan.

Keywords: rollover rules, Economic Growth and Tax Relief Reconciliation Act of 2001