Sherry,a bit late in replying ... couldn't find the original thread.I should clarify that my rollovers were from 2 separate 401(k) plans, one I converted to a TIRA in '96, which I converted to a RIRA in Dec 98 (I think - it was the last year you could spread the tax hit over 4 years). I converted the 2nd in '99, to a TIRA and immediately to a RIRA.Niall
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