Hello cavaleria,I'm wondering if you could help us. My wife just quit her job. She has a variable annuity that she will convert to a regular IRA, and she wants to then convert the regular IRA to a Roth IRA. But, the rollover has to be "qualified". Can you explain this to me or direct me to someone who might know? According to the Fool article on Ira conversions, there is a 60-day rollover period and one-year rollover rules, but what specifically and practically does this mean? Thanks for any help you might be able to give.