Formerly known as First Trust Company of Onaga
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One-Rollover-Per-Year Rule

Beginning after January 1, 2015, you can make only one rollover from an IRA to another (or the same) IRA in any 12-month period, regardless of the number of IRAs you own.

This limit will apply by aggregating all of an individual's IRAs, including SEP and SIMPLE IRAs as well as Traditional and Roth IRAs, effectively treating them as one IRA for purposes of the limit (IRS Announcement 2014-15 and IRS Announcement 2014-32).

Trustee-to-trustee transfers between IRAs are not limited to this rule because you do not take constructive receipt of assets from the originating IRA to deposit to the new IRA.