Earlier inh the year I converted my 1997 IRA to a Roth IRA and also converted my wife's 1997 regular IRA to a Roth IRA. In addition we converted my wife's former employers 401 K to a regular IRA and then later converted that to a Roth IRA also (all conversions were done thuis year). Due to unexpected money awards at our jobs we are going to be above the $100,000 AGI income limit. We also contributed in 1998 to Roth IRAs. We had our mutual fund company comingle our IRA to avoid fund charges the separate IRAs. WIll I be able to convert back just the Regular IRA amounts (MY 1997, her 1997 IRAs, and her converted 401K IRA)? Is there an advantage of trying to get this done before the years end? In some future year if our income goes back below $100k can we then convert our regular IRAs back to Roth?

Thanks in advance for any help!