Excess Roth IRA recharacterization

[Guest Frank Slade]

How would one take care of an excess Roth IRA recharacterization? I switched my Roth and Traditional IRAs from Janus to another brokerage in November 2000. In October 2000, I converted 100 shares of a mutual fund from a Traditional to Roth IRA. Between then and December 31, I changed brokers and the value of the shares decreased by ~35%. Instead of specifying a share amount, I specified the amount of the October conversion, so the new broker ended up converting 139 shares, due to the drop in share value.

I already held shares in the fund due to a 12/98 conversion from Traditional to Roth IRA, so I had already begun paying taxes on the 39 shares.

Because the new broker does not know my past history with Janus, they refuse to put those 39 shares back in the Roth. My AGI for 2001 will be over $100k, so I don't think I can convert from Traditional back to Roth. My AGI for 2000 is under $100k, so how long would I have to make a conversion if I file a tax extension? What other alternatives are there?