2015 IRA ROLLOVER CHANGE Posted on January 19, 2015 (November 17, 2022) by LONYOUNG Something BIG has changed effective Jan 1, 2015. Old law… you could rollover each IRA once in a 12 month period. New law… Limited to one rollover per 12-month period, regardless of the number of IRA accounts. (US Tax Court in Bobrow v Commissioner).