To roll a regular IRA into a Roth, your AGI cannot exceed $100k. Thee $150k limit that you are quoting is for new contributions to a Roth IRA. You can contribute up to $2000 per year into a Roth IRA if your AGI is less than $150k. The $2000 limit gradually decreases between $150k and $160k. Above $160k, you will need to use a traditional non-deductable IRA.For more information, try www.fairmark.com..IF
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