The American Taxpayer Relief Act of 2012 expanded the ability to do tax-free Individual Retirement Account rollovers to charity. The Internal Revenue Service says taxpayers age 70 1/2 and older now have until Feb. 1 to use an IRA rollover to donate up to $100,000 tax-free. The IRS says the law also relaxed rules regarding in-plan transfers of funds into a Roth IRA from a non-Roth account.

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