| http://www.w3.org/ns/prov#value | - ed retirement plan into a Roth IRA, you expected to have modified AGI of $100,000 or less and a filing status other than married filing separately, but your expectations did not come true, you have made a failed conversion or failed rollover. taxmap/pubs/p590-017.htm#en_us_publink1000231046Note.(p63)For tax years starting in 2010, the $100,000 modified AGI limit on conversions and rollovers is eli
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