But isn't the once a year rollover per bene counted against the account that the money is taken FROM not put into? Thus Mom has account A and Dad has account B. They also have accounts X,Y, and Z that are random accounts they've opend for incentives. Account C is sitting there and will be the account everything is put into. By putting A into C, that uses up A's one rollover this year. Then put B into C, using B's one rollover this year. Do the same for X,Y, and Z into C. I thought this was legal in one year?