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In response to "The money transferring will count as income and can push me into a higher tax bracket? " by James Bond (aka Igor)

Yup, it gets added to your agi when you convert it to a Roth -- (edited)

One strategy to spread out the impact would be to roll over the funds into a traditional ira, and then convert a portion of it into a Roth each year. You don't have to convert it all at once.

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