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On june 20, 1999 I converted 34,000 to a Roth. I understand that I can reconvert or recharacterize the 34,000 back to an IRA to avoid the tax. The stock has really dropped since then and think I would be further ahead. What I cannot determine is during what time frame do I have to make the recharacterization and when would I be able to convert bact to a Roth. Thank you for your help in this matter. Carol Cox
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