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Does the IRA conversion contribution ceiling of $100,000 MAGI include the IRA conversion amount?

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Does the IRA conversion contribution ceiling of $100,000 MAGI include the IRA conversion amount?

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A. No, the MAGI are calculated prior to adding the amount of the IRA conversion contribution.

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A. No, the MAGI is calculated prior to adding the amount of the IRA conversion contribution.

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