recharacterizing

Using Internal Revenue Service lingo, you reverse an ill-advised conversion by "recharacterizing" the Roth account back to traditional IRA status.

Reversing a Roth IRA Conversion 2009

When the value of the assets transferred from a traditional IRA to a Roth IRA in a conversion fall, such as when stocks lose value in a bear market (or other market turmoil), taxpayers may undo the conversion by "recharacterizing" it.

WebWire | Recent Headlines 2008

Markman approved recharacterizing facts as law — fit in with SCt agenda to limit jury factfinding — but the SCt is busily dismantling the Fed.

Rochelle Dreyfuss on the Federal Circuit and the Supreme Court Rebecca Tushnet 2009

Al: Your characterization was a lie, given that you were recharacterizing what Goldfarb had written.

Matthew Yglesias » Steven Walt Blogs 2009

I give Huckabee credit for taking responsibility for and standing by his actions rather than recharacterizing them in light of hindsight.

HuckPAC coordinator steps down, citing clemency decision 2009

Markman approved recharacterizing facts as law — fit in with SCt agenda to limit jury factfinding — but the SCt is busily dismantling the Fed.

Archive 2009-10-01 Rebecca Tushnet 2009

But if you insist on recharacterizing those things as taxes, you are blowing the game. wiley Says:

Matthew Yglesias » People Support Mandatory Carbon Emission Reduction Fee; Hate Carbon Tax 2010

Keep in mind that recharacterizing a conversion solely to reduce your tax bill -- you plan to reconvert your now-reduced account balance to a Roth after the waiting period ends -- can backfire if the market gains in the interim.

Roth Regrets? Still Time to Change Andrea Coombes 2011

Suzy, you are being much too callous in recharacterizing my argument.

The Volokh Conspiracy » Refusal to Consent to Caesarean Section as Neglect of the Child? 2009

That way, you could “cherry-pick the losers,” recharacterizing investments that perform poorly, suggests Mr. Slott.

+++ 2009