However clients who executed roth conversions for the 2017 tax year still have until october 15 2018 to recharacterize the transaction under the previously existing rules. Tax reform means that any conversion done in 2018 including a back door roth ira conversion is irrevocable. The marquee benefit of a roth ira is that you can withdraw earnings tax free once the account is five years old and once you turn age 59 1 2.
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