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Summary of the Tax Increase Prevention and Reconciliation Act of 2005 (PDF)
U.S. Senate Finance Committee via American Benefits Council Link to more items from this source
May 11, 2006
Item #10 on page 8 of 10 pages. Excerpt: Eliminate the Income Limitations on Roth IRA Conversions [Conference Provision] The conference agreement eliminates the income limits on conversions of traditional IRAs to Roth IRAs.

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