hard · Certified Financial Planner Professional Conduct

Gupta, age 72, has $1,000,000 in a Traditional IRA. Of this amount, $100,000 consists of after-tax contributions (basis). He decides to convert $100,000 of the IRA to a Roth IRA.

What is the tax consequence of this conversion?

  1. $10,000 is taxable as ordinary income.
  2. The entire $100,000 is taxable because IRA basis cannot be converted to a Roth IRA.
  3. $90,000 is taxable as ordinary income.
  4. The entire $100,000 conversion is tax-free because it matches the amount of his basis.

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