REPEAL OF SPECIAL RULE PERMITTING RECHARACTERIZATION OF ROTH CONVERSIONS.

SEC. 13611. REPEAL OF SPECIAL RULE PERMITTING RECHARACTERIZATION OF ROTH CONVERSIONS.(a) In General.—Section 408A(d)(6)(B) is amended by adding at the end the following new clause:“(iii) Conversions.—Subparagraph (A) shall not apply in the case of a qualified rollover contribution to which subsection (d)(3) applies (including by reason of subparagraph (C) thereof).”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2017.