What are the rules for IRA Rollovers from one IRA to another IRA?
The rules are very similar to those for employer-sponsored plans, but take into account the technical differences between an employer-sponsored plan and an IRA. Since an IRA owner can take distributions any time from the IRA, subject only to potential premature distribution penalty taxes, there is no requirement that the distribution constitute an eligible retirement distribution before it can be rolled over. Thus, in general, it is easier to do an IRA-to-IRA rollover. However, there are other rules that also need to be satisfied. Partial distributions from an IRA can be rolled over, but a required distribution under the minimum required distribution rules cannot be rolled over.
