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There is no moral middle ground. Indifference is not an option. ... For the sake of our children, I implore each of you to be unyielding and inflexible in your opposition to drugs.
A recharacterization is the reversal of an IRA conversion, such as from a Roth IRA back to a traditional IRA, generally to achieve better tax treatment. The strategy of recharacterizing from a Roth back to a traditional IRA was banned by the Tax Cuts and Jobs Act of 2017.