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Regarding a full or partial rollover of assets from one retirement plan to another retirement plan: Rollovers are normally taxable to the beneficiary. Rollovers are

Regarding a full or partial rollover of assets from one retirement plan to another retirement plan:

Rollovers are normally taxable to the beneficiary.

Rollovers are permitted only in unusual circumstances.

A tax-free rollover can be made from a traditional IRA to another traditional IRA.

A tax-free rollover can be made from a traditional IRA to a Roth IRA.

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