I converted some IRA's to Roth IRA's last year. Then, in December, I took a distribution from the Roth in order to pay taxes on the Roth (I am over 59.5). That, inadvertantly threw me over $100,000 of income ($102,000), thereby disqualifying me from the conversion. More than 60 days have passed since the distribution, therefore, I cannot roll that distribution back in. Is there anything I can do at this point in time? I am not self-employed.

You can't do anything about the distribution, but you can certainly "unconvert" or recharacterize your Roth IRA back to a traditional IRA. You must do this before your tax filing due date, plus extensions. Then, you can convert your traditional IRAs again (in 1999), assuming you will be under the $100,000 limit. Your IRA custodian or trustee should have the forms that you can use to accomplish this.