If you haven't made a 2005 contribution and expect that you can, you could apply the 2003 excess to your 2005 contribution and not withdraw it"Wait a minute - just re-read that and it sounds very appealling. Why am I able to do this for 2003? Isn't it too late? Is that my only option there? I guess I'm taking the chance that if I do not fall under the limits I will owe additional penalties for another year then?
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