reconvert

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Para el caso de la industria siderurgica integrada colombiana su evolucion se hace muy particular, comparada con el caso de industrias de otras regiones de America Latina, en donde su implementacion demandaria un largo plazo, como los casos vislumbrados en Argentina por Soul y Vogelmann (2008) en la industria frigorifica y siderurgica, y por Martin, Pol y Burgardt (2011) y Boceo, Dubbini, Rotondo y Yoguel (2010) en el sector vinicola y bodeguero; en Brasil, Alfredo y Araujo (1990) reflexionan sobre la reconversion del trabajo y el sindicalismo; en cambio Abramo (1988) y Moreira, Augusto y Araujo (2004) estudian la industria automotriz y petroquimica de su pais, respectivamente, y en Mexico, el caso de la industria automotriz es estudiado por Medrano (2000).
Particularmente se describe historicamente como sucedieron los procesos de cambio tecnico y tecnologico alrededor de las 2 fuerzas impulsoras de reconversion en el sector siderurgico: el Estado y el mercado.
A taxpayer can then reconvert that new IRA to a Roth IRA, provided he or she meets the eligibility requirements in the reconversion year.
Taxpayers are restricted to one Roth reconversion during 1999.
This rule applies without regard to whether the taxpayer's initial conversion or re-characterization of the amount occurs before, on, or after November 1, 1998 and even if the taxpayer has made one or more reconversions before November 1, 1998.
Any excess reconversion of an amount during 1998 or 1999 will not change the taxpayer's taxable conversion amount.
As is discussed below, attempted reconversions before the permitted time period are not considered conversions, under Regs.
Perhaps the final regulations' most dramatic changes from the proposed rules are the new limits placed on reconversions to a Roth IRA.
Unlimited conversions, recharacterizations, and reconversions.
The new rule limits reconversions to one on or after November 1, 1998, but on or before December 31, 1998.
However, the IRS issued Notice 98-50 to provide interim guidance on Roth IRA reconversions. The notice is intended to clarify and supplement the proposed regulations and may be relied on as if it were incorporated in those regulations.
Any conversion, recharacterization or reconversion of an amount under Notice 98-50 must satisfy Sec.