Has the tax-free transfer rule for IRAs for those age 70½ and older been extended for 2014?

Not yet, but the odds are in favor of an extension. Unfortunately, we probably won’t know for sure until later this year. If it comes very late in the year, the IRS may even give relief for rollovers made in January 2015 to count as 2014 transfers, which is something that has been done in the past. But don’t take any action until the rules are certain!