Roll Over, Bobrow: Surprising Tax Court Decision on IRA Rollover Rules
By EsqSocial Corporation 19/02/14
On January 28, 2014, the U.S. Tax Court held in Bobrow v. Commissioner that the rule limiting IRA rollovers to one per 12-month period in Internal Revenue Code Section 408(d)(3)(B) applies across all of a taxpayer’s IRAs, rather than only to...
By: Sutherland Asbill & Brennan LLP