Common use of Recharacterizations Clause in Contracts

Recharacterizations. If you make a contribution to a Traditional ▇▇▇ and later recharacterize either all or a portion of the original contribution to a ▇▇▇▇ ▇▇▇ along with net income attributable, you may elect to treat the original contribution as having been made to the ▇▇▇▇ ▇▇▇. The same methodology applies when recharacterizing a contribution from a ▇▇▇▇ ▇▇▇ to a Traditional ▇▇▇. For tax years beginning before January 1, 2018, if you have converted from a Traditional ▇▇▇ to a ▇▇▇▇ ▇▇▇ you may recharacterize the conversion along with net income attributable back to a Traditional ▇▇▇. The deadline for completing a recharacterization is your tax filing deadline (including any extensions) for the year for which the original contribution was made or conversion completed. However, effective for tax years beginning after December 31, 2017, you may not recharacterize a ▇▇▇▇ ▇▇▇ conversion.

Recharacterizations. If you make a contribution to a Traditional ▇▇▇ IRA and later recharacterize either all or a portion of the original contribution to a ▇▇▇▇ ▇▇▇ along with net income attributable, you may elect to treat the original contribution as having been made to the ▇▇▇▇ ▇▇▇. The same methodology applies when recharacterizing a contribution from a ▇▇▇▇ ▇▇▇ to a Traditional ▇▇▇IRA. For tax years beginning before January 1, 2018, if you have converted from a Traditional ▇▇▇ IRA to a ▇▇▇▇ ▇▇▇ you may recharacterize the conversion along with net income attributable back to a Traditional ▇▇▇IRA. The deadline for completing a recharacterization is your tax filing deadline (including any extensions) for the year for which the original contribution was made or conversion completed. However, effective for tax years beginning after December 31, 2017, you may not recharacterize a ▇▇▇▇ ▇▇▇ conversion.

Recharacterizations. If you make a contribution to a Traditional ▇▇▇ IRA and later recharacterize either all or a portion of the original contribution to a ▇▇▇▇ ▇▇▇ along with net income attributable, you may elect to treat the original contribution as having been made to the ▇▇▇▇ ▇▇▇. The same methodology applies when recharacterizing a contribution from a ▇▇▇▇ ▇▇▇ to a Traditional ▇▇▇IRA. For tax years beginning before January 1, 2018, if you have converted from a Traditional ▇▇▇ IRA to a ▇▇▇▇ ▇▇▇ you may recharacterize the conversion along with net income attributable back to a Traditional ▇▇▇IRA. The deadline for completing a recharacterization is your tax filing deadline (including any extensions) for the year for which the original contribution was made or conversion completed. However, effective for tax years beginning after December 31, 2017, you may not recharacterize a ▇▇▇▇ ▇▇▇ conversion.. LIMITATIONS AND RESTRICTIONS

Recharacterizations. If you make a contribution to a Traditional ▇▇▇ IRA and later recharacterize either all or a portion of the original contribution to a ▇▇▇▇ ▇▇▇ along with net income attributable, you may elect to treat the original contribution as having been made to the ▇▇▇▇ ▇▇▇. The same methodology applies when recharacterizing a contribution from a ▇▇▇▇ ▇▇▇ to a Traditional ▇▇▇IRA. For tax years beginning before January 1, 2018, if you have converted from a Traditional ▇▇▇ IRA to a ▇▇▇▇ ▇▇▇ ▇, you may recharacterize the conversion along with net income attributable attribut- able back to a Traditional ▇▇▇IRA. The deadline for completing a recharacterization is your tax filing deadline (including any extensions) for the year for which the original contribution was made or conversion completed. However, effective for tax years beginning after December 31, 2017, you may not recharacterize a ▇▇▇▇ ▇▇▇ conversion.

Recharacterizations. If you make a contribution to a Traditional ▇▇▇ IRA and later recharacterize re- characterize either all or a portion of the original contribution to a ▇▇▇▇ ▇▇▇ along with net income attributable, you may elect to treat the original contribution as having hav- ing been made to the ▇▇▇▇ ▇▇▇. The same methodology applies when recharacterizing a contribution from a ▇▇▇▇ ▇▇▇ to a Traditional ▇▇▇IRA. For tax years beginning before January 1, 2018, if you have converted from a Traditional ▇▇▇ IRA to a ▇▇▇▇ ▇▇▇ you may recharacterize the conversion along with net income attributable back to a Traditional ▇▇▇Tradition- al IRA. The deadline for completing a recharacterization is your tax filing deadline (including any extensions) for the year for which the original contribution was made or conversion completed. However, effective for tax years beginning after December 31, 2017, you may not recharacterize a ▇▇▇▇ ▇▇▇ conversion.

Recharacterizations. If you make a contribution to a Traditional ▇▇▇ IRA and later recharacterize either all or a portion of the original contribution to a toa ▇▇▇▇ ▇▇▇ along with net income attributable, you may elect to treat the original contribution as having been made to the ▇▇▇▇ ▇▇▇. The same methodology applies when recharacterizing a contribution from a ▇▇▇▇ ▇▇▇ to a Traditional ▇▇▇IRA. For tax years beginning before January 1, 2018, if you have converted from a Traditional ▇▇▇ IRA to a ▇▇▇▇ ▇▇▇ you may recharacterize the conversion along with net income attributable back to a Traditional ▇▇▇IRA. The deadline for completing a recharacterization is your tax filing deadline (including any extensions) for the year for which the original contribution was made or conversion completed. However, effective for tax years beginning after December 31, 2017, you may not recharacterize a ▇▇▇▇ ▇▇▇ conversion.