If a person 10-year averages a distribution from a 401(k) plan in exce

[Guest David Reardon]

10 year averaging and roth rollovers

[BPickerCPA]

If you use form 4972 so that the income is NOT on the form 1040, then it does not count for AGI purposes and you can still do a conversion.

Since it's too late to now do a 1999 conversion, hopefully it's already done.