Be forewarned: I have had several clients who were contacted by the IRS a couple of years later with a scary letter "You owe thousands of dollars." So I now tell clients to have a precise paper trail of dates and amounts paper-clipped together with instructions, because two years hence you might forget what happened; or if a bad health issue strikes, others need to be informed. A few years ago the IRS began to allow only one such rollover per year; I am still not totally clear how to count "one" per year, especially if the client has a bunch of separate IRAs.