Question: Select the appropriate response A taxpayer can make only one tax - free rollover between IRAs in any one - year period. Which of the

Select the appropriate response
A taxpayer can make only one tax-free rollover between IRAs in any one-year period. Which of the
are the following statements regarding rollovers incorrect?
A. The limit applies by aggregating all types of the taxpayer's IRAS.
BA Separate one-year limitation applies for a rollover of a Roth IRA to a Roth IRA.
C. A trustee-to-trustee transfer avoids the one rollover per year limitation.
O D.A conversion of a traditional IRA to a Roth IRA is not subject to the one rollover per year limitation.

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