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Distribution amounts that are re-contributed to an IRA or other retirement account.


Definition A conversion of an amount that was previously converted and subsequently recharacterized. An IRA owner who converts an amount to a Roth IRA during

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Definition A recharacterization can be either of the following: Changing a regular IRA contribution from (a) a Roth IRA contribution to a Traditional IRA contribution

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Direct rollover

1: A two part transaction, where Part-1 is a distribution and Part 2 is a rollover contribution, where the distribution and rollover occurs directly between

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