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Direct vs Indirect IRA Rollover
Compare direct rollovers, trustee-to-trustee transfers, and 60-day rollovers before moving retirement funds.
| Method | What generally happens | Key issue |
|---|---|---|
| Direct rollover | Employer plan sends eligible funds directly to another plan or IRA. | No mandatory 20% withholding on the directly rolled amount. |
| Trustee-to-trustee transfer | IRA institution sends funds directly to another IRA institution. | No withholding from the transfer amount. |
| 60-day rollover | You receive the distribution and redeposit eligible funds. | Deadline, withholding and one-rollover-per-year rules can become relevant depending on account type. |
The word “indirect” is often used loosely. Use the IRS terminology for your exact account and transaction before acting.
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Editorial note: Educational content only. This page does not provide individualized investment, tax or legal advice. Verify current rules and company terms before acting.