Rollovers & Conversions

Educational content only. RMDs cannot be rolled over or converted.

Direct vs Indirect

Direct (trustee-to-trustee): Preferred. No withholding, no 60-day clock.
Indirect: 20% withholding + 60 days to redeposit the full amount.

Key Rules

In an RMD year, take the RMD first — it cannot be converted or rolled over.
Pre-tax to Traditional IRA is generally tax-free.
Pre-tax to Roth IRA is a taxable conversion.