Meredith O'Leary

Meredith O'Leary

Sutherland Asbill & Brennan LLP

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IRS Offers Two New Due Diligence Safe Harbor Procedures for Accepting Rollovers into Qualified Plans

On April 3, 2014, the Internal Revenue Service released Revenue Ruling 2014-9 (the Ruling), which provides guidance helpful to the administration of rollovers by tax-qualified retirement plans by...more

4/9/2014 - Due Diligence IRA Rollovers IRS Qualified Retirement Plans Retirement Plan Safe Harbors

Roll Over, Bobrow: Surprising Tax Court Decision on IRA Rollover Rules

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,...more

2/19/2014 - IRA IRA Rollovers

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