Is there a limit on how many 401k you can rollover in a year as with an IRA that are not direct rollovers?

[idave59]

I rolled over two 401K plans in 2017 that were not direct rollovers.  Is there a limit on how many I can do in one year like an IRA limit to one?

[SweetieJean · Accepted solution]

The following rollovers are not subject to the limit:

1. A rollover from a Traditional IRA to a Roth IRA (i.e., a conversion). Such a rollover is disregarded in applying the one-rollover-per-year limitation to other rollovers. However, a rollover between an individual's Roth IRAs would preclude a separate rollover within the one-year period between the individual's Traditional IRAs, and vice versa.
2. A rollover to or from a qualified plan, such as a 401(k) or 403(b). Such a rollover is disregarded in applying the one-rollover-per-year limitation.
3. A trustee-to-trustee transfer (i.e., direct rollover) is not subject to the limitation.