I can consolidate multiple Roths after the recharacterization window closes to simplify bookkeeping. (The custodians must hate people doing this!!) I had intended to convert other Traditional funds to Roth this year as well (in addition to the 457 funds). There is no legal reason why an IRA custodian could not open multiple ROTHs for a customer, but they may not allow it.Check the fees involved.
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