I usually cite IRS pubs or instructions for plain language explanations, but never forget that they are not law or even policy. Pub 590 says a taxpayer can only rollover funds to or from a particular IRA once a year, but that other IRA accounts can have additional rollovers. In TC Memo 2014-21 the IRS argued that the LAW says one rollover per taxpayer, not per account. The Tax Court agreed. In other IRA news, President Obama is moving ahead with creating MyRA accounts as he said in his St