Qualified Rollover

/ˈkwɒlɪˌfaɪd ˈroʊˌoʊvər/

Definitions

  1. (n.) A tax-deferred transfer of assets between eligible retirement plans that meets IRS requirements, preserving the tax-advantaged status.
    He executed a qualified rollover from his 401(k) to an IRA to maintain tax benefits.

Forms

  • qualified rollover
  • qualified rollovers

Commentary

Ensure that the rollover complies with IRS timing and eligibility conditions to avoid taxes or penalties.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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