A creative way for an individual to participate in a Roth IRA is known as a Roth conversion. This allows an investor with existing retirement plan balances (which have been funded with pre-tax dollars) to convert those balances into a Roth IRA.
from Forbes Real Time https://www.forbes.com/sites/markavallone/2017/11/04/why-now-may-be-a-bad-time-for-a-roth-conversion/
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