The Internal Revenue Service is providing information on some of the retirement plan provisions of the fiscal cliff deal that was signed into law earlier this month.
The American Taxpayer Relief Act of 2012, or ATRA, extended the ability to do tax-free Individual Retirement Account rollovers to charity. The new law also expanded the ability to do in-plan Roth IRA rollovers, permitting more funds to be rolled into designated Roth accounts.
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