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What are the basic financial requirements before you roll over your IRA into a ROTH IRA? If the beneficiary to an IRA is not a

  1. What are the basic financial requirements before you roll over your IRA into a ROTH IRA?
  2. If the beneficiary to an IRA is not a spouse, upon death of the account owner, when do distributions begin and on what do they base the life expectancy for determining annual distributions?

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