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In response to "ummm....accountants, is this true? (the text in red)" by ty97

It’s true, but really only relevant if you make too much money to be able to contribute to a Roth outright. -- (edited)

Hence the need for a back door. There’s also the Mega Backdoor Roth that involves making non-deductible contributions to your 401(k), which has much higher limits.

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