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IRA participants use the Roth IRA Conversion Request Form to convert their Traditional IRA assets into Roth IRA assets.
Conversions within your Sit IRA accounts. You may convert to a Sit Roth IRA from:
Converting from a Traditional IRA to a Roth IRA is a taxable event and cannot be reversed. Please consult with your tax adviser about the ramifications.
You may not convert an inherited (“Beneficiary”) IRA to a Roth IRA.