What this decision involves
Common process mistakes to guard against, including misunderstanding deadlines, custody and eligible assets.
The IRS recognizes several different ways retirement assets can move. A direct rollover can send an eligible plan distribution directly to another plan or IRA. A trustee-to-trustee transfer can move IRA assets directly between institutions. If a distribution is paid to you, a 60-day rollover rule may apply, along with other requirements.
Why the mechanics matter
The IRS generally limits IRA-to-IRA rollovers to one in a 12-month period, while trustee-to-trustee transfers are not subject to that one-rollover limit. Employer-plan eligibility and tax treatment can depend on your circumstances, so confirm the process with the plan administrator, custodian and a qualified tax professional before acting.
Research checklist
- Confirm the source account is eligible for the intended transaction.
- Ask whether the movement will be direct or paid to you.
- Get the receiving custodian's instructions before initiating anything.
- Verify all fees and storage arrangements.
- Do not buy metals until you understand IRA eligibility and custody.
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Primary sources
- Augusta Precious Metals official website — use for current company-specific claims.
- IRS: Rollovers of retirement plan and IRA distributions — primary rollover guidance.
- IRS Publication 590-A — IRA contribution and rollover reference.