Say you've named your older child primary beneficiary of one rollover IRA and your younger child primary beneficiary of another.

FORBES: Is it time to move your IRA?

You are restricted to one rollover per year from an account: you must wait one year from the distribution date before you can make another IRA Rollover from that same account.

FORBES: Taxes From A To Z (2013): I Is For IRA Rollover

Similarly, a rollover from a pre-tax 401(k), 403(b) or 457(b) plan into a traditional IRA also qualifies, as well as a rollover from a SIMPLE IRA and SEP-IRA to a traditional IRA. Rules and restrictions apply, so keep reading.

FORBES: Taxes From A To Z (2013): I Is For IRA Rollover