As a hypothetical example, assume I have the following IRA accounts: IRA #1 $20,000 IRA #2 5,000 IRA #3 5,000 I wish to convert $10,000 to a Roth IRA for 1998. Can I convert *both* IRA #2 and IRA #3 in 1998, or am I limited to converting only 1 account? Assuming I can only convert one account, can I convert a partial account (ie. half of IRA #1) to meet the $10,000 I wish to convert?
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