Qualified retirement account owners can execute annuity rollovers that amount to the lesser of 25% of their retirement plan funds or $145,000. The 25% limit pertains to employer-sponsored plans on an account-specific basis. For IRAs, the limit pertains to the sum of all account balances. Aggregate qualified annuity purchases, regardless of source, cannot exceed $145,000. Non-qualified rollovers do not have any limits.