IRAs: You can roll over all or part of any distribution from your IRA except:
- A required minimum distribution or
- A distribution of excess contributions and related earnings.
Retirement plans: You can roll over all or part of any distribution of your retirement plan account except:
- Required minimum distributions,
- Loans treated as a distribution,
- Hardship distributions,
- Distributions of excess contributions and related earnings,
- A distribution that is one of a series of substantially equal payments,
- Withdrawals electing out of automatic contribution arrangements,
- Distributions to pay for accident, health or life insurance,
- Dividends on employer securities, or
- S corporation allocations treated as deemed distributions.
Distributions that can be rolled over are called "eligible rollover distributions." Of course, to get a distribution from a retirement plan, you have to meet the plan’s conditions for a distribution, such as termination of employment.
