Common use of Xxxxxxxxx ESA-to-Xxxxxxxxx ESA Rollovers Clause in Contracts

Xxxxxxxxx ESA-to-Xxxxxxxxx ESA Rollovers. Assets distributed from a Xxxxxxxxx ESA may be rolled over to another Xxxxxxxxx ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper Xxxxxxxxx ESA-to-Xxxxxxxxx ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a Xxxxxxxxx ESA in a 12-month period, regardless of the number of Xxxxxxxxx ESAs owned by the designated beneficiary. A distribution may be rolled over to the same Xxxxxxxxx ESA or to another Xxxxxxxxx ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Education, from the IRS or refer to the IRS website at xxx.xxx.xxx.

Xxxxxxxxx ESA-to-Xxxxxxxxx ESA Rollovers. Assets distributed from a Xxxxxxxxx ESA may be rolled over to another Xxxxxxxxx ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper Xxxxxxxxx ESA-to-Xxxxxxxxx ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a Xxxxxxxxx ESA in a 12-month 12‐month period, regardless of the number of Xxxxxxxxx ESAs owned by the designated beneficiary. A distribution may be rolled over to the same Xxxxxxxxx ESA or to another Xxxxxxxxx ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Higher Education, from the IRS or refer to the IRS website at xxx.xxx.xxx.

Xxxxxxxxx ESA-to-Xxxxxxxxx ESA Rollovers. Assets distributed from a Xxxxxxxxx ESA may be rolled over to another Xxxxxxxxx ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper Xxxxxxxxx ESA-to-Xxxxxxxxx ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a Xxxxxxxxx ESA in a 12-month period, regardless of the number of Xxxxxxxxx ESAs owned by the designated beneficiary. A distribution may be rolled over to the same Xxxxxxxxx ESA or to another Xxxxxxxxx ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Higher Education, from the IRS or refer to the IRS website at xxx.xxx.xxx.

Xxxxxxxxx ESA-to-Xxxxxxxxx ESA Rollovers. Assets distributed from a Xxxxxxxxx ESA may be rolled over to another Xxxxxxxxx ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper Xxxxxxxxx ESA-to-Xxxxxxxxx ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a Xxxxxxxxx ESA in a 12-month period, regardless of the number of Xxxxxxxxx ESAs owned by the designated beneficiary. A distribution may be rolled over to the same Xxxxxxxxx ESA or to another Xxxxxxxxx ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Higher Education, from the IRS or refer to the IRS website at xxx.xxx.xxxwww. xxx.xxx.

Xxxxxxxxx ESA-to-Xxxxxxxxx ESA Rollovers. Assets distributed from a Xxxxxxxxx ESA may be rolled over to another Xxxxxxxxx ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper Xxxxxxxxx ESA-to-Xxxxxxxxx ESA‐to‐Xxxxxxxxx ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a Xxxxxxxxx ESA in a 12-month 12‐month period, regardless of the number of Xxxxxxxxx ESAs owned by the designated beneficiary. A distribution may be rolled over to the same Xxxxxxxxx ESA or to another Xxxxxxxxx ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Education, from the IRS or refer to the IRS website at xxx.xxx.xxx.

Xxxxxxxxx ESA-to-Xxxxxxxxx ESA Rollovers. Assets distributed from a Xxxxxxxxx ESA may be rolled over to another Xxxxxxxxx ESA of the same designated beneficiary or that of a qualifying family member if the requirements of IRC Sec. 530(d)(5) are met. A proper Xxxxxxxxx ESA-to-Xxxxxxxxx ESA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Effective for distributions occurring on or after January 1, 2015, the responsible individual is permitted to roll over only one distribution from a Xxxxxxxxx ESA in a 12-month 12‐month period, regardless of the number of Xxxxxxxxx ESAs owned by the designated beneficiary. A distribution may be rolled over to the same Xxxxxxxxx ESA or to another Xxxxxxxxx ESA that is eligible to receive the rollover. For more information on rollover limitations, you may wish to obtain IRS Publication 970, Tax Benefits for Education, from the IRS or refer to the IRS website at xxx.xxx.xxx.