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12, What is the first year in which a single taxpayer, age 54 in 2016, could receive a qualified ade his first $3,500 contribution to

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12, What is the first year in which a single taxpayer, age 54 in 2016, could receive a qualified ade his first $3,500 contribution to the Roth IRA on distribution April 1, 2017, for the tax year 2016? from a Roth IRA if he m a. 2019. b. 2020. 2021. d. 2022

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