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reconversion
(redirected from reconversions)

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A trustee will not fail to satisfy the otherwise applicable IRA reporting requirements for recharacterizations and reconversions occurring in 2000 using the same trustee, provided that the trustee complies with Ann.
Reconversions that follow corrective recharacterizations provide married taxpayers with an interesting opportunity.
The proposed regulations do not specifically address this question, and IRS and Treasury are considering whether final regulations should permit reconversions under any circumstances.
 
 
 
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