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URL:  http://boards.fool.com/you-might-want-to-consider-shifting-some-of-the-11788845.aspx

Subject:  Re: Roll Over Date:  1/11/2000  1:10 PM
Author:  mattpam Number:  17647 of 90120

You might want to consider shifting some of the assets
from your IRA to Roth, spread over several years. Hence
you can vary the amount of the transfer each year to control the tax impact in any given year. - - Matthew
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