Tucked inside the tax legislation making its way through Congress is a simple line that would erase Section 408A(d)(6) of the Internal Revenue Code. Don't let your eyes glaze over ... particularly if you converted traditional IRA funds to a Roth IRA in 2017. The threatened section of the law is the one that gives you a chance to change your mind and reverse the conversion. If the proposal becomes law, Roth conversions will become irreversible, one-and-done decisions.
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