Wednesday, November 13, 2013

Direct Rollover to a Solo 401k plan after processing one IRA Rollover in twelve months




http://www.mysolo401k.blogspot.com/2012/05/what-is-solo-401k-commonly-called.html

QUESTION: Please send me a answer to my question where or not I can do a direct-rollover contribution to my new solo 401k plan form my Traditional IRA since I already did a 60 day IRA rollover contribution to my IRA back in March of this year.


ANSWER: I read IRS Pub 590 (the publication that applies to IRAs) and it appears that even though the 1 per 12 month rollover rule has already been exercised, that if you now process a direct-rollover to a solo 401k instead of a rollover it would be okay. A direct rollover means that the IRA distribution check would be made payable in the name of the solo 401k and a letter "G" would be used by the IRA custodian processing the direct rollover check to report the direct rollover on Form1099-R. So the key is to have the check made payable in the name of the solo 401k not in your name, as the latter would be deemed a rollover.


Thank you, Zach in Maryland
 

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