Author Topic: Rules/limits on in-kind transfers (tIRA-->SEP-IRA--->tIRA)  (Read 1036 times)


  • Pencil Stache
  • ****
  • Posts: 897
  • Age: 94
  • Location: Upper Peninsula (MI)

I'd like to consolidate my IRA holdings across multiple brokerages into a single SEP-IRA at Vanguard. Some of these holdings will be coming from a tIRA using an in-kind transfer mechanism. I am a single member LLC/s-corp and fund that SEP-IRA. My question is if down the road, I terminate the business, and therefore lose the capacity for employer funding of the SEP-IRA can I then do an in-kind transfer of my SEP-IRA holdings back to a tIRA where as an individual, I can then make contributions?

In essence, I would be moving funds from a tIRA into a SEP-IRA and then back to a tIRA, all transfers being in-kind. Are there limits on such volleying? Not trying to be negative on the future prospects of my business but just planning for possible future outcomes where the SEP-IRA may longer be a viable mechanism due to business termination.

I couldnt find any IRS guidance on limits for SEP-IRA-->tIRA transfers or the converse. My guess is that there are few limits or regulations on frequency, directionality, or size of such transfers. Is this correct? I want to take advantage of the larger annual max contribution limits of the SEP-IRA, at leadt for now, while I am operating a profitable business.

Thanks for your attention.


Wow, a phone plan for fifteen bucks!