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By Steve Cox, Scot Crow, Donna Flammang, Erika Haupt, Ed Hertenstein, Carson McEachern, Bill O'Neill, Mickey Poe, Joseph Zaks
In 2009, only taxpayers with modified adjusted gross income (MAGI) of $100,000 or less may convert a regular IRA to a Roth IRA.
By Laura Ephlin, Laura Ephlin