A new, taxpayer-unfriendly rule regarding IRA rollovers took effect as the calendar rolled over to a new year. Starting on Jan. 1, 2015, if an IRA rollover occurs from one IRA, the IRA owner can’t do another rollover from any IRA for a 12-month period.  To give you some perspective, let’s look at what’s changed and what it means for IRA owners.

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