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Barney Byrd
TP made a $2,000 Roth IRA contribution for 1999. As it turns out, her income is above the threshhold to make a full $2,000 Roth contribution. She is only permited a $1,700 Roth contribution. I know the $300 excess in the Roth can be recharacterized into her traditional IRA. My question is, must the earnings also be recharacterized, or just the $300?
BPickerCPA
A recharacterization must include the applicable income.


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Barry Picker, CPA/PFS, CFP
New York, NY
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