The IRS lets you move money between qualified retirement accounts without tax as long as you follow the process. A direct rollover or trustee-to-trustee transfer is not a taxable event and has no deadline. An indirect rollover, where the check is made out to you, comes with 20% withholding on employer plans, a 60-day clock and a once-per-12-months limit on IRA-to-IRA moves.
Each account type has its own forms and quirks. A Thrift Savings Plan is not handled like a 403(b), and an inherited IRA has rules of its own. Find your account below.