Greetings, Prebson, and welcome to Fooldom.<<Unfortunately, truckbad, I don't have your answers, butI would like to add an adjunct to your question:What if my AGI in 1998 is below 100K but in 1999, 2000, or 2001 is *above* 100K. Does this matter, or is it only the 1998 (or year of the rollover) AGI that matters.Also, what happens if my AGI *is* over 100K? Penalties, I imagine? Or death by IRS firing squad, perhaps?>>All that matters is what the AGI is in the year the roll takes place. That will determine the eligibility. And as to penalties, like I said to Truckbad, we all will just have to wait and see what the IRS says on this matter. I doubt if they'll want more than your spouse and first-born, though. You get to keep the dog.Regards.....Pixy
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