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  1. 2010 Roth Conversion Tax Treatment Applies to All of Your Conversions - Finance | Business News Online says:

    [...] IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment).2010 Roth Conversion Tax Treatment Applies to All of Your Conversions [...]