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| Build Back Better Act Threatens Backdoor Roth Conversions Kilpatrick Townsend  Nov. 22, 2021 "The Build Back Better Act [HR 5376] would ... [prohibit] voluntary after-tax (non-Roth) contributions from being converted to Roth after-tax contributions effective December 31, 2021... [and would] prohibit taxpayers from executing similar backdoor Roth conversions outside of the 401(k) context by rolling over after-tax amounts in traditional IRAs to Roth IRAs." |
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