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With income deferral and deductions I will be able to keep my year 2000 income under $100,000. My 1999 adjusted gross is well over $100,000. Am I eligible to convert to a Roth IRA on Jan 1, 2000 if I am sure my adjusted gross income for the year 2000 will be under $100,000? Or, do I have to wait until Jan 1, 2001 after I have had a complete year of income year under $100,000?
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