| Recharacterization | |
 The treatment of a contribution as being made to another type of IRA instead of the IRA that the contribution was initially made. |
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 For instance, an individual may make a participant contribution to a Traditional IRA, but may later recharacterize the contribution to a Roth IRA. Roth IRA conversions can be reversed by means of a recharacterization, however, this movement of assets must include earnings (or losses). |
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 Recharacterizing Your IRA Contribution or Roth Conversion - Learn reasons for making this transaction and the calculation of any earnings or losses. Roth Or Traditional IRA...Which Is The Better Choice? - To answer this question, you need to consider several factors, which we outline here. |
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