TwoCybers asks:<<Can the conversion from a traditional to Roth IRA be made over a period of years? Specifically can $40,000 be converted in 2000, another $40,000 in 2001, etc.>>You can convert as little or as much of a traditional IRA to a Roth IRA as you wish in any year you meet the $100K or less AGI limit for doing so.Regards..Pixy
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