| http://www.w3.org/ns/prov#value | - Total distribution, no contributions: Generally, if a total distribution was made from an account during the year and no contributions, including rollovers, recharacterizations, or Roth IRA conversion amounts, were made for that year, Form 5498 need not be filed, neither is it necessary to furnish the annual statement to reflect that the FMV on December 31 was zero.
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