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Greetings, Bevyjc, and welcome. You asked:

I have read that "Starting in 2005, you won't have to include regular minimum withdrawals in your AGI for purposes of meeting the $100,000 limit for conversion eligibility". Does this mean that prior to year 2005, I can only convert an amount that when added to my AGI does not exceed 100,000. I am 66 with sizable IRA and would like to convert and have not withdrawn from IRA yet.

See my article "The Twilight Zone" at . It's all explained in there.

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