From Pub 590 under What's New for 2010:"Conversions and rollovers to Roth IRAs. The modified AGI and filing status requirements for converting and rolling over amounts to a Roth IRA are eliminated."You can read all about it here:http://www.irs.gov/pub/irs-pdf/p590.pdfStarting in 2010 the income limitations for Roth conversions (not contributions) were eliminated, giving birth to the "backdoor Roth."-drip
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