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| Certain Rules for Roth IRA Rollovers FIS Relius  [Guidance Overview] Mar. 8, 2010 Excerpt: This is the fifth in a series of Technical Updates, covering Roth IRA issues, including 2010 law changes, plan to Roth IRA rollovers, Roth IRA conversions, recharacterizations and reconversions, and taxation issues associated with Roth IRA transactions. This Part 5 discusses questions relating to rolling over Roth plan and IRA account balances. |
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