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Roth-to-IRA Reversal Opens Up Options
The Wall Street Journal; subscription may be required ![]() [Guidance Overview] Oct. 26, 2010
Excerpt: There are a number of reasons why, after shifting assets to a Roth, someone would want to reverse that conversion through a tax-filing process called recharacterization. The assets in question may have changed in value, the filer's income may have risen or fallen significantly, or he or she may have failed to predict the impact on their taxes or on eligibility for college financial aid.
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